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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

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
How can 5G technology change the Czech industry? Digitalization
4 min read | June 2, 2025
Spring Calls to Offer Nearly CZK 2 Billion for Forestry Technologies and Business Diversification Grants
5 min read | March 16, 2026
Dependent agent and a permanent establishment of the represented entity International Taxes Advisory
14 min read | September 9, 2019

All articles

CJEU: Passengers Entitled to Full Ticket Refund Including Intermediary Commission for Cancelled Flights Legal

Requirements for airlines regarding compensation for cancelled flights have become even stricter following a recent ruling by the Court of Justice of the...

Tereza Pitterlingová
| 5 min read | April 7, 2026
Simplification for Employers: New Reporting Exemptions in the JMHZ Payroll agenda

In connection with the introduction of the Unified Monthly Employer Report (known by its Czech acronym JMHZ ), payroll and HR system vendors have repeatedly...

Marek Toráč
| 5 min read | April 7, 2026
IFRS 18: Presentation and Disclosure in Financial Statements Audit

In April 2024, the International Accounting Standards Board (IASB) issued the new standard IFRS 18 Presentation and Disclosure in Financial Statements . This...

5 min read | April 7, 2026
Programmers as Employees? The Supreme Administrative Court Sets Clearer Boundaries Payroll agenda

A recent judgment by the Supreme Administrative Court ("SAC") indicates that regulatory authorities are tightening their oversight of so-called "bogus...

5 min read | March 27, 2026
How to Survive the "Hormuz Crisis"? IEA Recommends Working from Home and Slower Highway Speeds Advisory

The International Energy Agency (IEA) has released a report responding to the current energy crisis. The report is based on the premise that in the event of...

6 min read | March 27, 2026
SAC confirms interpretation of Section 23(7) of the Income Tax Act: Compensation from parent company Transfer pricing

The Supreme Administrative Court (SAC) addressed a dispute between a Czech automotive company and the tax authority regarding an additional income tax...

3 min read | March 24, 2026
IFRS Updates Effective from 2025 Audit

In this article, we would like to introduce two recent updates in the field of IFRS: the amendment to IAS 21 and the IASB illustrative examples .

5 min read | March 24, 2026
EUDR in Practice: How to Correctly Set Up Due Diligence in the Supply Chain Advisory

The EU Deforestation Regulation (EUDR) introduces new due diligence obligations for companies working with selected commodities and products. In practice,...

5 min read | March 24, 2026
New EU Regulation: The Path Against Unfair Trading Practices Leads Through Coordination of Supervisory Authorities Corporate and Commercial Law

In December 2024, the European Commission specified measures aimed at empowering farmers and protecting smaller suppliers from the unfair trading practices...

Tomáš Kreisl
| 4 min read | March 24, 2026
Gas Exemption in Cogeneration Units: What the Fundamental Change in Administrative Practice Entails Tax & Accounting

The General Directorate of Customs has published a revised interpretation of the Act on Excise Duties , which governs the exemption of gas used in the...

4 min read | March 24, 2026
Supreme Court: Shifting the Burden of Assertion in Proving Unequal Pay Labour and Immigration law

In its decision Case No. 21 Cdo 2960/2024 , the Supreme Court (hereinafter the "SC") clarified exactly what an employee must assert when receiving lower...

Tomáš Kreisl
| 5 min read | March 24, 2026
New Rules for Trade Secrets: Broader Definition, Greater Certainty for Companies Corporate and Commercial Law

The government is preparing an amendment to the legal framework for the protection of trade secrets. Its objective is to refine and strengthen existing...

4 min read | March 24, 2026
IFRS 20 – Regulatory Assets and Regulatory Liabilities Audit

The IASB (International Accounting Standards Board) has introduced the new standard IFRS 20 Regulatory Assets and Regulatory Liabilities , which is set to...

3 min read | March 18, 2026
NI-74 Valuation of Financial Investments in Contributions and Divisions by Separation Audit

At the end of February, the National Accounting Council (NÚR) approved a draft interpretation for the public comment period regarding the valuation of...

3 min read | March 18, 2026
New Accounting Act Passes First Reading Audit

On March 12, 2026, the Chamber of Deputies discussed the new Accounting Act in its first reading. This is landmark legislation that will replace the existing...

2 min read | March 18, 2026
Spring Calls to Offer Nearly CZK 2 Billion for Forestry Technologies and Business Diversification Grants

In the second half of April, the 7th application round will open, introducing five calls focused on rural development, forest management, and...

5 min read | March 16, 2026
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