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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

What’s new in travel allowances for 2024 Payroll agenda

With effect from 1 January 2024, Decree No. 398/2023 Coll. provides for changes to the travel allowance rates for 2024. The Ministry of Finance of the Czech...

Marek Toráč
| 3 min read | January 30, 2024
Cancellation of payment by duty stamps Consolidation package

As of 1 January 2024, duty stamps used as a means of payment for court and administrative fees were abolished as part of the so-called consolidation package....

3 min read | January 30, 2024
Are you fulfilling your obligations in registering branches in the Company Register? Corporate and Commercial Law

At the beginning of last year, the so-called “digital-amendment” came into force, transposing the requirements of the European Directive on digitisation [1]...

Gabriela Jandová
| 6 min read | January 30, 2024
SAC: Can the police hand over vehicle movement records to the tax authorities for tax administration purposes at their request? Procedural advisory

We would like to inform you about an interesting judgment of the Supreme Administrative Court (SAC) No. 9 Afs 147/2020 – 87 of 14 December 2023.

9 min read | January 30, 2024
Easier claiming of the R&D deduction Corporate income tax

The amendment to Section 34c of the Income Tax Act, effective from 1 January 2024, brings a key change in the application of the research and development...

4 min read | January 30, 2024
Employee share and option plans – recent developments and uncertainties Payroll agenda

With effect from 1 January 2024, the President signed an amendment to the law regarding the taxation of employee share and option plans. A detailed summary...

Marek Toráč
| 4 min read | January 22, 2024
Digital platform operators have overslept. They face heavy fines for not submitting the report by the end of January Tax Audit

Last year, we sought to draw attention to the new reporting obligations of digital platforms (primarily known as DAC 7). By 31 January 2024, the affected...

3 min read | January 19, 2024
Data boxes: messages up to 100 MB and new attachment formats Procedural advisory

At the beginning of this year, an amendment to Decree No. 194/2009 Coll. on determining the details of the use and operation of the information system of...

3 min read | January 16, 2024
Renting an unmanned aircraft: it’s not about international transport, it’s about licence fees International Taxes Advisory

In a recent judgment, the Supreme Administrative Court (SAC) expressed its opinion on the question whether income from the rental of an unmanned aircraft can...

6 min read | January 16, 2024
Investment incentives: current case law Corporate income tax

In today’s article, we would like to draw your attention to two interesting recent rulings on the issue of tax deductions for investment incentives.

5 min read | January 16, 2024
Minimum tax: current developments in our country and around the world Corporate income tax

We would like to briefly inform you about the latest developments in the area of top-up taxes.

4 min read | January 16, 2024
EU effort for uniform registration of short-term rentals Real estate

Short-term rentals, which have seen a surge in popularity in recent years, are an increasingly important part of the tourism industry. The growth of this...

Gabriela Jandová
| 5 min read | January 16, 2024
News in taxation of employee benefits in 2024 Consolidation package

The Income Tax Act has undergone significant changes as part of the amendments associated with the consolidation of public budgets, particularly in the area...

7 min read | January 16, 2024
Flat-rate reimbursement for home office costs decreases Payroll agenda

For the year 2024, the Ministry of Labour and Social Affairs has set a new flat-rate reimbursement amount for telework. With effect from 1 January 2024, home...

Anna Beránková
| 2 min read | January 16, 2024
What changes await us from the new year in terms of contributions to meals? Consolidation package

As of the new year, the consolidation package has unified the tax regime for all types of employee meals, i.e. contributions in monetary and non-monetary...

Anna Beránková
| 4 min read | January 16, 2024
The institute of payers’ cash registers ends in January Consolidation package

From 1 January 2024, the institute of payers’ cash registers will be abolished and the rights and obligations will be transferred to their founders. The...

Anna Beránková
| 4 min read | January 16, 2024
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