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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

All articles

EU regulation approved: new conditions for short-term rentals Real estate

Short-term rentals are an important competitor to traditional hotel and guesthouse accommodation and offer an alternative for tourists who prefer...

Marie Mandíková
| 5 min read | May 7, 2024
Amendment to the Act on top-up taxes – clarification of terms and interpretations Corporate income tax

Although Act No. 426/2023 Coll., on top-up taxes for large multinational groups and large domestic groups (top-up tax act), could not yet be applied in practice (it is effective from 31 December 2023), at the end of April 2024 the Ministry of Finance of the Czech Republic submitted a draft amendment to the Act.

4 min read | May 7, 2024
Further changes in personal income tax Personal income tax

Due to the new legal regulation of the Income Tax Act brought about by the consolidation package, a number of interpretative uncertainties and undesirable...

Marek Toráč
| 5 min read | April 23, 2024
Do you file personal income tax return? Attention! Personal income tax

Tax returns are an annual menace for many. If the obligation to file a personal income tax return applies to you, be sure to keep an eye on the filing...

Anna Beránková
| 5 min read | April 23, 2024
World news: a ban on dangerous artificial intelligence in the European Union Corporate and Commercial Law

On 13 March 2024, the European Parliament approved the Regulation on Artificial Intelligence (“the Regulation ”). This is the world's first piece of...

Tatiana Rabinovich
| 7 min read | April 23, 2024
Can the national supervisory authority order the erasure of the data processed? GDPR

The General Data Protection Regulation (GDPR) is a frequent topic on the agenda of the Court of Justice of the European Union (CJEU). The judgment of 14...

Olga Králíčková
| 4 min read | April 22, 2024
Predictable minimum wage growth? The government has approved regular indexing Payroll agenda

On 20 March 2024, an amendment to the Labour Code was approved to ensure regular indexing of the minimum wage. The new mechanism introduces clear and...

Anna Beránková
| 3 min read | April 22, 2024
DAC 8 – draft implementation into Czech legislation has been published International Taxes Advisory

Already in 2023, the EU Council adopted another Directive amending the EU rules on administrative cooperation in the field of taxation. This is the eighth...

3 min read | April 22, 2024
There are reportedly around 100,000 zombie companies already. For the statutory body, they represent a ticking bomb Verdict

Unofficial research shows that one in five companies in the Czech Republic is dead, meaning that it does not perform any activity because the entrepreneur...

4 min read | April 22, 2024
Breakthrough in football: discrimination and restriction of competition in compiling match lineup? Litigation

The rules of the Union of European Football Associations (UEFA) require professional football clubs participating in any of the international club football...

Marie Mandíková
| 7 min read | April 9, 2024
DAC 6 as an unlawful invasion of privacy? Opinion of the Advocate-General International Taxes Advisory

On 29 February 2024, Mr Nicholas Emiliou, Advocate General at the Court of Justice of the European Union (“CJEU”) , commented on a preliminary question...

Zuzana Kalincová
| 5 min read | April 9, 2024
EU statistics: The dangers of non-transparent advertising on the Internet Corporate and Commercial Law

Screening by the European Commission

Marie Mandíková
| 5 min read | April 9, 2024
Digital revolution of powers of attorney: the end of the paper form as we know it? Legal

On 1 March 2024, the Chamber of Deputies approved in the first reading a draft amendment to Act No. 111/2009 Coll., on basic registers . If the amendment in...

Marie Mandíková
| 6 min read | April 9, 2024
Valorisation of the minimum wage Labour and Immigration law

The government has approved a draft amendment to the Labour Code, which it plans to submit to Parliament. The draft amendment contains a change in the method...

Jan Prošek
| 3 min read | April 9, 2024
NI-70 Deferred tax and exchange differences excluded from taxation Accounting and economic advisory

In the course of March 2024, the National Accounting Council (“NAC”) approved for external comments a draft interpretation relating to deferred tax and...

3 min read | April 9, 2024
Digitisation in the area of determining jurisdiction regarding legislation International Taxes Advisory

In the past, we have informed you that the Czech Social Security Administration (CSSA) is digitalizing the agenda in the area of determining legal...

2 min read | March 26, 2024
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