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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

CJEU raises its finger in warning: Discrimination against employees in the regulation of liability for unpaid claims of an insolvent employer Labour and Immigration law

If insolvency proceedings are opened with a company that is also an employer, the employment relationships of its employees remain unchanged . However, the...

Marie Mandíková
| 6 min read | March 26, 2024
CJEU judgment in the case of abuse of successive fixed-term employment contracts Labour and Immigration law

Description of the circumstances of the case

Marie Mandíková
| 6 min read | March 26, 2024
New rules to improve working conditions for platform workers Labour and Immigration law

The European Union is once again one step closer to adopting the Platform Work Directive. In the first half of March, EU ministers for employment and social...

5 min read | March 26, 2024
Employment of foreign nationals: Attention to changes in legislation! What should you know? Labour and Immigration law

The Czech labour market has been characterised by a very low rate of unemployment in the recent years. As a result, employers may face problems in filling...

Martina Šumavská
Marie Mandíková
| 8 min read | March 26, 2024
Approved Interpretation I-49 Recognition and Measurement of Liquid Valuables Accounting and economic advisory

On February 19, 2024, the National Accounting Standards Board (“NSB”) approved a new Interpretation I-49 related to the recognition and measurement of liquid...

2 min read | March 26, 2024
CJEU on the application of the GDPR: personal data and joint controllers in the context of online marketing GDPR

On 7 March 2024, the Fourth Chamber of the Court of Justice of the European Union (“CJEU”) delivered its judgment in Case C-604/22 IAB Europe v...

Tatiana Rabinovich
| 6 min read | March 21, 2024
How to proceed if a woman on maternity leave becomes pregnant again or wants to earn extra money? Personal income tax

The Czech Social Security Administration has recently issued a press release, which provides mothers with new additional information related in particular to...

Anna Beránková
| 4 min read | March 12, 2024
Ruling of the Constitutional Court in the case of concurrence of a so-called management contract and a contract on performance of the function of a member of a statutory body Corporate and Commercial Law

Both the general courts and the Constitutional Court of the Czech Republic have repeatedly commented on the issue of the so-called “ true concurrence” ,...

Jan Prošek
| 7 min read | March 12, 2024
Running of the subjective two-month period for termination of employment: conclusions of the Supreme Court Labour and Immigration law

The reasons, for which an employer may give notice to an employee under Section 52 of the Labour Code (i.e., grounds for notice), include a serious breach of...

Marie Mandíková
| 6 min read | March 12, 2024
Supreme Court: price increase due to defective project documentation Corporate and Commercial Law

An essential element of a work contract is the identification of the parties, the subject matter of the contract (description of the work) and the agreement...

Marie Mandíková
| 6 min read | March 12, 2024
Are you violating the Excise Tax Act by making cocktails? Tax & Accounting

On 28 February 2024, the Coordination Committee of the Chamber of Tax Consultants and the General Directorate of Customs (hereinafter “the DGC”) concluded a...

5 min read | March 12, 2024
GT verdict: Termination without giving a reason? A step in the right direction, says Veronika Odrobinová Verdict

The government’s National Economic Council (NERV) has published a plan to help the economy. According to the advisory body, one of the main pillars of such...

Veronika Odrobinová
| 6 min read | March 11, 2024
Parity not in sight. Grant Thornton has been monitoring the proportion of women in leadership roles for twenty years Studies

Grant Thornton’s regular Women in Business report, published to mark International Women’s Day, has reached a major milestone. In fact, 2024 frames two...

Petr Paseka
| 5 min read | March 7, 2024
Upcoming amendment to the VAT Act with effect from January 2025 Value-added tax

The Ministry of Finance has prepared and circulated for comments a draft amendment to the VAT Act, which is expected to take effect on 1 January 2025. After...

Richard Knobloch
| 4 min read | February 29, 2024
Notification of employment of foreigners now electronically Payroll agenda

If an employer employs a foreigner, the employer is obliged to report this fact to the Labour Office of the Czech Republic. As part of the improvement of...

3 min read | February 27, 2024
Update of the list of non-cooperative jurisdictions International Taxes Advisory

Since 2017, the EU has compiled a list of tax non-cooperative jurisdictions, which is updated twice a year. The Bahamas, Belize, the Seychelles and the Turks...

3 min read | February 27, 2024
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