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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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GT verdict: Is it legal not to want children in a restaurant? Verdict

Last week, Marthy’s Kitchen bistro in Prague posted a post on its social networks with 7 rules concerning the entry of children and the requirements as to their behaviour during a visit to this bistro, which sparked a lot of passion, not only in the comments on social networks, and it can be said that it has become a society-wide debate about rules not only in restaurants. What rules can owners actually set regarding the entry and behaviour of children in restaurants?

6 min read | March 31, 2023
Measures to help the UK economy International Taxes Advisory

Against a backdrop of high inflation and low growth, the first UK Budget for 18 months sees the Chancellor of the Exchequer, Jeremy Hunt, setting out the UK...

13 min read | March 27, 2023
Using CCTV footage as evidence to challenge the logbook? Court must re-examine a sensitive case Corporate income tax

Last August, we drew your attention to a judgment of the Supreme Administrative Court (9 Afs 147/2000 – 34), which upheld the use of camera recordings of...

Richard Knobloch
| 4 min read | March 27, 2023
Investment incentives - the end of government arbitrariness? Corporate income tax

On 22 March 2023, the Government of the Czech Republic discussed a draft amendment to the Investment Incentives Act.

Petr Němec
| 3 min read | March 27, 2023
Upcoming calls of the Operational Programme Technology and Applications for Competitiveness Grants

By the end of March, the Ministry of Industry and Trade plans to announce new calls under the Operational Programme Technology and Applications for...

Jiří Dvořák
| 7 min read | March 23, 2023
Shell entities – changes in the draft of the new EU directive International Taxes Advisory

At the beginning of 2022, we informed you about a new EU proposal for a Directive laying down rules to prevent the abuse of shell entities for tax purposes...

Petr Němec
| 6 min read | March 23, 2023
On the obligation of self-employed persons to file tax returns electronically Personal income tax

With effect from 1 January 2023, an amendment to Act No. 300/2008 Coll., on Electronic Acts and Authorised Conversion of Documents, as amended, expanded the...

5 min read | March 21, 2023
New social security contracts Taxation of expats

On 1 March 2023, a new Treaty between the Czech Republic and Bosnia and Herzegovina on social security, published under No. 12/2023 Coll., entered into force...

3 min read | March 21, 2023
From the case-law: Tax right of the tax administrator to refuse entitlement to VAT deduction due to participation in fraud Value-added tax

In its judgment No. 7 Afs 45/2021 – 57 of 27 February 2023, the Supreme Administrative Court (SAC) ruled in favour of our client, whom we represented in a...

7 min read | March 21, 2023
The supreme court interpreted vague terms in relation to adverse profit and loss Corporate and Commercial Law

The High Court in Prague, as the Court of Appeal, in proceedings under Case No. 6 Cmo 333/2021 dealt with the fact that the defendant company refused to...

Veronika Odrobinová
Martina Šumavská
| 4 min read | March 21, 2023
Direct liability of a managing director (partner) of a limited liability company for damage caused to a third party Corporate and Commercial Law

With effect from 1 January 2014, according to the new article 2914 of the Civil Code [1] , “ whoever uses a representative, employee or other helper in the...

Veronika Odrobinová
| 7 min read | March 21, 2023
Subsidies for training your employees available again Grants

The newly announced call within the framework of the Operational Programme Employment Plus called Corporate Training is intended for all types of enterprises...

Jiří Dvořák
| 3 min read | March 21, 2023
Cross-border telework – new framework agreements with Germany and Austria Taxation of expats

With effect from 1 March 2023, the Czech Republic has entered into a framework agreement with Germany and Austria on cross-border telework (also known in...

Marek Toráč
| 4 min read | March 20, 2023
Uninterrupted weekly rest period – a landmark CJEU ruling pushes the boundaries Labour and Immigration law

The judgment of the Court of Justice of the EU (“ CJEU ”) of 2 March 2023 in Case C-477/21, interpreting Articles 3 and 5 of Directive [1] and Article 31(1)...

Veronika Odrobinová
| 5 min read | March 15, 2023
Guide to basic taxes for expats Taxation of expats

We would like to inform you that we have published an update to our GT guide for expats with taxes for the Czech Republic for 2023. The guide can be found on...

Roman Burnus
| 2 min read | March 14, 2023
Impact of a price regulation of the ministry of healthcare on transfer pricing for the sale of medicinal products and foodstuffs intended for special medical purposes Transfer pricing

We would like to inform you of the potential implications of a price regulation [1] of the of the ministry of healthcare, which came into force at the...

Jiří Jakoubek
| 6 min read | March 9, 2023
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