Filter insights by:

Featured insights

"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

Investment incentives - return to legal certainty Corporate income tax

On 14 September 2023, the amendment to the Investment Incentives Act, which we have already informed you about earlier , was approved in the Chamber of...

Petr Němec
| 3 min read | September 26, 2023
The Supreme Administrative Court (SAC) on the issue of reopening proceedings that have been finally terminated, based on information obtained from an international request, for the results of which the tax administrator did not wait. Procedural advisory

We would like to draw your attention to an interesting judgment of the Supreme Administrative Court (SAC) No. 8 Afs 78/2022 - 39 of 31 August 2023.

6 min read | September 26, 2023
Invoicing in the light of the running of the limitation period Corporate and Commercial Law

The right belongs to the vigilant, emphasised the Grand Chamber of the Supreme Court in its decision of 31 May 2023, file no. 31 Cdo 3125/2022, concerning...

Veronika Odrobinová
Tatiana Rabinovich
| 5 min read | September 26, 2023
Amendment to the labour code: Overview of the most important news Amendment to the labour code

On 19 September 2023, Act No. 281/2023 Coll., amending the Labour Code, was promulgated in the Collection of Laws. Most of the amendment will come into...

Martina Šumavská
Tatiana Rabinovich
| 10 min read | September 26, 2023
No more illegal billboards Corporate and Commercial Law

Outside continuously built-up areas, billboards near roads have been banned since 2017. However, some companies have found a loophole in the law that allows...

Veronika Odrobinová
| 4 min read | September 26, 2023
Amendment to the Labour Code Amendment to the labour code

On the legislative process

Veronika Odrobinová
| 5 min read | September 14, 2023
Autumn bounty of subsidies for entrepreneurs Grants

By the end of this year, a relatively diverse range of subsidy opportunities will open up, which will be aimed not only at supporting small and medium-sized...

7 min read | September 13, 2023
“Abuse of the law” coming up again – this time cross-border International Taxes Advisory

In this regard, you may be interested in a new judgment on the issue of abuse of the law. On 6 September 2023, the Supreme Administrative Court (SAC), in its...

Petr Němec
| 6 min read | September 12, 2023
Equalisation tax, Czech implementation of the EU Directive International Taxes Advisory

Further to our last article of May 2023 , we would like to inform you about further developments in the area of Pillar 2, i.e. the implementation of Council...

Petr Němec
| 7 min read | September 12, 2023
Preventive restructuring – a rescue for entrepreneurs in difficulties Corporate and Commercial Law

Preventive restructuring – a rescue for entrepreneurs in difficulties

Veronika Odrobinová
| 7 min read | September 12, 2023
The Extended Chamber of the Supreme Administrative Court (SAC) has ruled: the subjective time limit for filing a supplementary tax return for lower tax does not apply Procedural advisory

As we have previously informed you , a legal question has been submitted to the Extended Chamber of the Supreme Administrative Court (SAC) for consideration...

3 min read | September 12, 2023
Consolidation package passes 2nd reading Corporate income tax

On 7 September 2023, the bill amending certain laws relating to the consolidation of public budgets passed its second reading in the Chamber of Deputies. The...

Jaroslav Foltýn
| 2 min read | September 11, 2023
Introducing functional currency, ESG reporting or changing the definition of net turnover ESG

As we have already informed you on our website (including in this article ), the intention of the government is, among other things, to introduce functional...

Milan Pašek
| 4 min read | September 5, 2023
Extraordinary autumn VAT deadlines Value-added tax

With the autumn approaching, there are two important VAT deadlines – for VAT refunds and the creation or change of a VAT group.

Richard Knobloch
| 3 min read | September 5, 2023
A major change in accounting and taxation. The Ministry has confirmed the introduction of a functional currency and the taxation of only realised exchange rate differences Audit of financial statements

The Ministry of Finance of the Czech Republic has confirmed on its website the conclusions of the meeting of the government coalition on the changes within...

Milan Pašek
Petra Vaněčková
| 3 min read | August 25, 2023
Tax credit for employee benefits remain. In what form? Payroll agenda

You probably have not missed the current debate on the final form of the tax recovery package, which was intensively discussed by the government together...

Marek Toráč
| 3 min read | August 24, 2023
Load more