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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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The most important changes that the upcoming amendment to the Labour Code may bring Amendment to the labour code

Last September, we informed you about the upcoming amendment to the Labour Code. In particular, it should transpose the European directives on work-life...

Veronika Odrobinová
| 7 min read | February 21, 2023
GFD information on tax obligations of drivers operating transport services for UBER or BOLT companies Taxation of expats

With this article we would like to draw your attention to the recently published Information of the General Financial Directorate (GFD) on the tax assessment...

Richard Knobloch
| 4 min read | February 21, 2023
New discount on insurance premiums to motivate working pensioners Tax & Accounting

The Ministry of Labour and Social Affairs is trying to support working seniors, who are already receiving a retirement pension. The upcoming change, which is...

Roman Burnus
Anna Beránková
| 2 min read | February 21, 2023
Setting up an LLC has never been faster or cheaper Corporate and Commercial Law

Act No. 416/2022 Coll. entered into force on 15 January 2023. The aim of this amendment to several commercial laws is to enable fully electronic...

Veronika Odrobinová
| 4 min read | February 21, 2023
Merciful summer also for tax and social security debtors Procedural advisory

On 25 January 2023, the government approved the draft bill on extraordinary waiver and extinction of certain tax debts (the so-called “merciful tax summer”),...

Roman Burnus
Marek Toráč
| 3 min read | February 21, 2023
Assessment of the time test for exchange of ownership interests Personal income tax

On 25 January, the Coordination Committee of the Chamber of Tax Advisors and the General Financial Directorate (“GFD”) concluded Post 601/30.11.22 concerning...

Anna Beránková
| 4 min read | February 21, 2023
Reminder of the obligation to designate a contact person Audit

The Financial Analytical Office (FAO) has issued a notice on the fact that credit and financial institutions, the gambling sector, the real estate sector,...

3 min read | February 20, 2023
NAC has approved a new interpretation of I-48 Accounting and economic advisory

On January 16, 2023, the National Accounting Council (“NAC”) approved new Interpretation No. I-48, Valuation of Assets and Liabilities in Transactions with a...

2 min read | February 20, 2023
We summarise what programmes can help you fight the high energy prices Grants

The current high energy prices, which peaked in the second half of last year, are due to a combination of several factors. The most important are the...

Petr Paseka
| 6 min read | February 13, 2023
German aid to businesses and restrictions on the free movement of persons in the context of the covid-19 pandemic under scrutiny by the CJEU General Court COVID-19

At the time of the covid-19 pandemic, the German federal government, like other European countries, adopted a number of restrictions to prevent people from...

Veronika Odrobinová
| 5 min read | February 7, 2023
Guidance D-59 updates the interpretation of the GFD on income taxes Tax & Accounting

Under number D-59 the General Financial Directorate (“GFD”) issued a guidance on certain provisions of Act No. 586/1992 Coll., on Income Taxes (“ITA”)....

Roman Burnus
Anna Beránková
| 6 min read | February 7, 2023
The Financial Administration records a large number of road tax overpayments Tax & Accounting

The 2022 amendment to the road tax, which we have already covered for example in our article HERE , has brought a large number of changes which have removed...

3 min read | February 7, 2023
Unseizable amount for the year 2023 Tax & Accounting

On 14 December 2022, the Government of the Czech Republic increased the living minimum and the subsistence minimum with effect from 1 January 2023.

Roman Burnus
Marek Toráč
| 3 min read | February 7, 2023
Liquidation of business corporations – part III Conflict in Ukraine

I would like to follow up after some time on the previous two articles concerning liquidation of business corporations. In the first article , we introduced...

Jitka Pešičková
| 8 min read | February 7, 2023
New developments in proving that large companies benefit from state energy support and the related new administrative Conflict in Ukraine

At the end of January, the Government approved another amendment to Regulation No.298/2022 Coll., now with an updated title on setting electricity and gas...

Veronika Odrobinová
Olga Králíčková
| 3 min read | February 7, 2023
Class Actions Act and amendment of related legislation Litigation

Towards the end of 2022, the Ministry of Justice submitted a draft law on collective proceedings (“ the Act ”) together with adjustment of related...

Veronika Odrobinová
| 7 min read | February 7, 2023
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