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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

Most read

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

All articles

Application of a contractual penalty with a long delay as a material modification of an obligation Corporate and Commercial Law

In the decision-making practice of the Supreme Administrative Court (“SAC”) and the Office for the Protection of Competition (“OPC”), it is not new that the...

5 min read | June 4, 2024
Criteria for determining the location of an employee’s regular place of work Labour and Immigration law

In its decision No. 21 Cdo 2608/2023 (hereinafter referred to as the “ Decision ”), the Supreme Court of the Czech Republic (hereinafter the “ SC ”) recently...

5 min read | June 4, 2024
Senate approves important amendment for company conversions M&A

Less than a month after its third reading in the Chamber of Deputies, the Senate approved an important amendment to the Act on Conversions of Commercial...

6 min read | June 4, 2024
Beware of transferring data box access data to a third party Procedural advisory

In its recent judgment No. 4 Afs 274/2023-27 of 6 May 2024, the Supreme Administrative Court (hereinafter the “SAC”) commented on the consequences of...

5 min read | June 4, 2024
The Supreme Court on the issues of failure to meet the requirements for proper performance of work and plurality of grounds for termination Labour and Immigration law

Termination of employment is one of the most frequent subjects of litigation in the field of employment relations. Practice shows again and again that...

Marie Mandíková
| 7 min read | May 21, 2024
When is it possible to pay profit share Corporate and Commercial Law

The upcoming period is usually marked by the approval of the financial statements and the decision on the distribution of profits by the highest body of the...

2 min read | May 21, 2024
Can PTSD as a result of a traumatic event in the workplace be an occupational injury? Labour and Immigration law

Posttraumatic stress disorder (PTSD) is a delayed or prolonged response to enormous stress or threat. [1] Given the causes and manifestations of PTSD, which...

Marie Mandíková
| 6 min read | May 21, 2024
Does the tax authority have to follow established procedures for the benefit of the taxpayer, even if they are later found to be unlawful? Procedural advisory

In its judgment No. 1 Afs 10/2024-33 of 9 April 2024, the Supreme Administrative Court (hereinafter the “SAC”) decided on the issue of legitimate...

6 min read | May 21, 2024
GT verdict: Does the restriction of VAT deduction on cars fulfil its consolidation purpose? Verdict

With effect from 1 January 2024, there is a restriction on the deduction of VAT on the purchase of passenger cars, specifically for passenger cars of...

Richard Knobloch
| 8 min read | May 21, 2024
Pre-packaged reorganisation or bankruptcy does not need to mean disaster Corporate and Commercial Law

Sometimes an entrepreneur’s financial problems are so severe that informal (consensual) restructuring or other forms of resolution are no longer an option...

5 min read | May 21, 2024
Market analysis of water companies in the Czech Republic Studies

Grant Thornton has prepared an expert study analysing the market of water companies in the Czech Republic. The study also includes a comparison of individual...

3 min read | May 13, 2024
Amendment to the Labour Code responds to suggestions from practice Payroll agenda

In an effort to respond to the current needs of the labour market and suggestions received from practice, the Ministry of Labour and Social Affairs has...

Anna Beránková
| 4 min read | May 7, 2024
Financial statements and profit and loss of a limited liability company – the most important legal aspects Corporate and Commercial Law

As spring is approaching, the period of meetings of the highest bodies of business corporations is approaching, which will mainly have decisions on the...

Veronika Odrobinová
Tatiana Rabinovich
| 6 min read | May 7, 2024
Amendment of the Energy Act Energy

Below you will find a brief summary of the key changes brought about by the amendment to the Energy Act No. 469/2023 Coll. (the “Amendment”), which took...

6 min read | May 7, 2024
Intention as a key criterion for assessing plots as building plots for VAT purposes? Value-added tax

We would like to draw your attention to an important judgment of the Supreme Administrative Court (“SAC”) 4 Afs 64/2023-44, which dealt with the assessment...

Richard Knobloch
| 5 min read | May 7, 2024
Further changes to agreements to complete a job will hopefully bring simplification Payroll agenda

Already during the approval process of the austerity package, it was clear to almost everyone that the proposed changes to agreements to complete a job would...

Marek Toráč
| 4 min read | May 7, 2024
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