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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

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EU versus algorithms. We will comply, says TikTok, but Amazon wants to sue GDPR

The European Union remains committed to ensuring greater protection for Internet users. The new Digital Services Regulation is designed to drive the big...

7 min read | August 14, 2023
European Sustainability Reporting Standards (ESRS) Sustainability – ESG strategy and reporting

At the end of July 2023, the European Commission published the final report complementing the European Directive 2013/34/EU relating to corporate...

2 min read | August 10, 2023
New economic migration programme for digital nomads Taxation of expats

In order to achieve economic benefits for the Czech Republic (CR), the government has approved the so-called Digital Nomad Programme, which responds to...

Roman Burnus
Anna Beránková
| 4 min read | August 10, 2023
New Framework Agreement to simplify rules for insurance contributions in case of teleworking Taxation of expats

The European Commission has presented a new Framework Agreement to make it easier for cross-border workers to pay their insurance premiums. From 1 July 2023,...

Roman Burnus
Anna Beránková
| 4 min read | August 10, 2023
Information of the GFD on the application of VAT on free-of-charge supplies of goods Value-added tax

On 1 August 2023, the General Financial Directorate issued new and general information on free-of-charge supplies of goods, which replaces the previously...

Richard Knobloch
| 5 min read | August 8, 2023
Merciful summer at the Czech Social Security Administration Procedural advisory

On 10 July 2023, the Czech Social Security Administration (hereinafter the “CSSA”) launched a new service on its ePortal, thanks to which it is possible to...

Roman Burnus
Marek Toráč
| 3 min read | July 27, 2023
Using an object after having discovered its defect excludes the possibility of withdrawal from the contract Corporate and Commercial Law

An interesting dispute with a practical conclusion was recently handled by the Supreme Court under File No. 23 Cdo 2938/2020. The plaintiff in the given...

Veronika Odrobinová
Olga Králíčková
| 4 min read | July 25, 2023
Performing work through platforms: The EU Council is ready to negotiate Labour and Immigration law

On 12 June 2023, the Council of the EU issued a press statement on its readiness to enter into negotiations with the European Parliament on the Proposal for...

Veronika Odrobinová
| 6 min read | July 25, 2023
Income paid to a company’s managing director may not always be income from dependent activity (employment) Payroll agenda

The Supreme Administrative Court (hereinafter the “SAC”) has issued a judgment in the proceedings on the cassation complaint of 12 June 2023, no. 2 Afs...

Anna Beránková
| 5 min read | July 25, 2023
Financial and operational leases Audit

As part of its business activities, an accounting entity continually reviews the “health” of its finances, cash flow movements, among other things, and seeks...

Michal Kováč
| 8 min read | July 25, 2023
Capped energy prices: The end of the second quarter and the next round of the excessive economic benefit assessment Conflict in Ukraine

Large companies benefiting from the capped energy prices have already submitted their first assessment of excessive economic benefit under Regulation No....

Veronika Odrobinová
Olga Králíčková
| 5 min read | July 25, 2023
Costs of consultancy from related parties in a group Transfer pricing

On 16 May 2023, the Supreme Administrative Court ruled on the tax deductibility of consultancy costs provided to a company by companies that are part of an...

Jiří Jakoubek
| 5 min read | July 25, 2023
Strengthening the independence and functioning of equality bodies within the European Union Labour and Immigration law

In the European Union (the “ EU ”), the prohibition of discrimination is one of the cornerstones of the functioning of the common market and therefore of the...

Veronika Odrobinová
| 5 min read | July 25, 2023
Change in the refund rate for diesel fuel consumed Payroll agenda

The Ministry of Labour and Social Affairs has issued an update to Decree No.467/2022 Coll., in which it introduced a new, lower average price of diesel fuel...

Roman Burnus
Anna Beránková
| 2 min read | July 13, 2023
European Commission rules that personal data of EU citizens can be stored in the U.S. GDPR

The transfer of personal data plays a significant role in today’s globalised world. International transfer of data is the order of the day and modern...

Veronika Odrobinová
| 8 min read | July 13, 2023
GT verdict: Traders continue to deceive but the Czech Trade Inspection Authority does not have the courage to intervene Verdict

Simply put, an unfair commercial practice is a false or misleading act that may influence your decision whether or not to buy goods. False discounts are an example of such behaviour. This is a situation where a trader gives an exaggerated discount on goods based on a price, at which the product was never actually being sold (by anyone). The amendment to the Consumer Protection Act was supposed to put a stop to these imaginary special offers. Why hasn’t it happened?

Veronika Odrobinová
| 5 min read | July 12, 2023
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