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"Švarcsystém": Navigating an Environment of Diverging Rules Payroll agenda

The debate regarding so-called "Švarcsystém" has been a recurring theme in the business environment for decades. It describes situations where a...

Marek Toráč
Anna Beránková
| 4 min read | May 5, 2026
Instructional Videos for JMHZ on the CSSZ ePortal Payroll agenda

In response to the increasing number of inquiries regarding the Unified Monthly Employer Report (hereinafter " JMHZ "), the Czech Social Security...

Marek Toráč
Anna Beránková
| 2 min read | May 5, 2026
GT Verdict: Sport is Built on Fair Play—But What About Finance? Verdict

In sports, we generally assume that everyone plays by the rules. This trust is a natural part of the game, much like the fact that everyone on the field...

Peter Burnus
| 5 min read | April 27, 2026

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How the minimum levy for self-employed workers will increase in 2025 Personal income tax
Marek Toráč
| 4 min read | December 3, 2024

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Use of the 600 MHz band: What lies ahead for our television? Advisory

The 600 MHz band is currently one of the most important frequency bands for digital television broadcasting (DVB-T), which is received by a significant part...

Jiří Čepica
| 5 min read | July 9, 2024
Former employees’ lunches can now be exempted retrospectively! Personal income tax

Employers often reward their former employees for their loyalty after retirement with a meal allowance in their company canteens. However, the consolidation...

Anna Beránková
| 4 min read | July 9, 2024
Changes to government economic migration programmes in 2024 Labour and Immigration law

The shortage of workers is one of the most frequently discussed problems of the Czech economy – employers have been facing difficulties in finding labour,...

Martina Šumavská
Marie Mandíková
| 6 min read | June 26, 2024
Interest on tax deduction Procedural advisory

In its recent judgment No. 8 Afs 274/2022-48 of 25 April 2024 in the case ČERNOHORSKÁ DEVELOPERSKÁ, the Supreme Administrative Court (SAC) ruled that the statutory rate of interest on the tax deduction corresponding to 2% + the CNB repo rate was in accordance with European law.

7 min read | June 18, 2024
New possibility of personal income tax accessories waiver due to failure to notify the fulfilment of the condition for tax exemption Procedural advisory

The General Financial Directorate (GFD), together with the Ministry of Finance, has addressed the negative effects of the current legal regulation on the...

4 min read | June 18, 2024
An agreement to agree on the transfer of shares in a company entered into via WhatsApp and legal negotiations using chat (but also emoticons) M&A

Unlike a power of attorney, which must be granted in the same form as the legal act, for which the agent is to be entrusted, no such condition is required...

Jan Prošek
| 6 min read | June 18, 2024
Would you like jam or marmalade? Or the breakfast directive with new rules Corporate and Commercial Law

The European Union has a long history of encouraging consumers to take a proactive approach to their own health and making it easier for them to navigate...

Olga Králíčková
| 4 min read | June 18, 2024
Some accounting news applicable regardless of the upcoming new Accounting Act Accounting

The Ministry of Finance has published a working version of an updated draft of the new Accounting Act and a draft bill amending other laws in this context....

Ludmila Malimánková
Petra Vaněčková
| 7 min read | June 18, 2024
CJEU decision: Are lessors subject to the obligations under Directive 2015/849? Real estate

In a recent decision the Court of Justice has addressed a question that fundamentally affects landlords who lease property to commercial companies – are they...

Marie Mandíková
| 6 min read | June 18, 2024
Amendment to the Employment Act Labour and Immigration law

As of 1 July 2024, an amendment to Act No. 435/2004 Coll. on Employment (hereinafter the “ Amendment ”) will enter into force, which brings, among other...

4 min read | June 18, 2024
The great VAT amendment for 1 January 2025 is in the Chamber of Deputies Value-added tax

As we informed you this February (link here ), the Ministry of Finance has prepared an extensive amendment to the VAT Act with an expected effect from 1...

3 min read | June 18, 2024
Last days to apply for a VAT refund to foreign entities for 2023 Value-added tax

The end of the school year is fast approaching, which, in addition to the beginning of the school holidays, also means that taxable persons established...

3 min read | June 18, 2024
Reduction of debt relief to 3 years – how creditors should react Corporate and Commercial Law

On 22 May 2024, an amendment to the Insolvency Act was successfully passed by the Chamber of Deputies. The bill is now in the Senate. The amendment will,...

5 min read | June 5, 2024
Class action law passed by Senate: what does it mean? Litigation

After many years of discussion by experts and the general public and several legislative attempts, a conceptual law has finally been approved, which...

Martina Šumavská
Marie Mandíková
| 5 min read | June 4, 2024
Increasing the security of attorney’s custody Real estate

The Czech Bar Association has decided to increase the security of transactions carried out using attorney’s custody because there have been several very...

Jan Prošek
| 3 min read | June 4, 2024
Moratorium – protection of the entrepreneur from bankruptcy Corporate and Commercial Law

Insolvency is often perceived in the Czech business environment as the de facto end of business. If an insolvency petition (creditor’s or debtor’s) is filed...

5 min read | June 4, 2024
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