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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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EUDR in a nutshell: are you ready for the new rules? Advisory

The EU Regulation on Deforestation (EUDR) is a key piece of legislation aimed at preventing products associated with deforestation and forest degradation...

4 min read | February 23, 2026
Supreme Court: relative proportional method may meet requirements for determining a reasonable price discount Legal

In its decision ref. no. 23 Cdo 2666/2024, the Supreme Court attempted to simplify the calculation of the amount of an appropriate discount from the purchase...

Tomáš Kreisl
| 4 min read | February 23, 2026
CJEU: Member States may not postpone the application of VAT deduction until the invoice is issued if the taxpayer has the document when filing the return Value-added tax

We would like to draw your attention to the very interesting judgment of the Court of Justice of the EU in case T-689/24 I.T.A. of 11 February 2026 and its...

5 min read | February 19, 2026
Europe is strengthening its self-sufficiency. STEP calls open up support to previously neglected areas Grants

This summer will bring a long-awaited opportunity for companies. Two new calls for proposals will be launched under the Operational Program Technology and...

6 min read | February 16, 2026
Expected loosening of obligations: Higher thresholds for statutory audit from 1 January 2026 Audit

As mentioned in our previous article on the new categorisation of accounting entities , the changes in the accounting area do not end there. The amendment to...

4 min read | February 10, 2026
Supreme Court on responsibility for the safety of external workers in the workplace Labour and Immigration law

The Supreme Court’s decision of 30 September 2025, Case No. 21 Cdo 1325/2025, significantly clarified the interpretation of employers’ obligations in the...

3 min read | February 10, 2026
Family and business: Why sibling companies may not automatically be “close persons” Corporate and Commercial Law

The definition of a close person under section 22 of the Civil Code is not limited to family members such as spouses or siblings. The legal wording is...

6 min read | February 10, 2026
Electromobility in the corporate sector: Why it is time to start building your own infrastructure Sustainability – ESG strategy and reporting

In December 2025, the European Commission presented a proposal for a regulation on clean corporate vehicles, which aims to accelerate the transition of...

9 min read | February 10, 2026
When invoicing partners runs up against tax rules: The SAC once again confirms the broad concept of “work for company” Personal income tax

In its recent judgment ref. no. 4 Afs 166/2024, the Supreme Administrative Court (SAC) returned to an issue that is becoming increasingly common in practice...

Anna Beránková
| 6 min read | February 9, 2026
Further considerations on the assessment of transfer pricing and VAT adjustments – Opinion of the Advocate General in Case C-603/24 Stellantis Portugal Value-added tax

Last year, we informed you about the conclusions of the CJEU in Case C-726/23 (Acromet Towercranes), where the Court considered an additional payment by a...

5 min read | January 27, 2026
Verification of signatures by a lawyer: when can a lawyer not verify a signature? Legal

Most people associate signature verification with a notary or a Czech POINT. Did you know that signatures can also be verified by a lawyer?

6 min read | January 27, 2026
European Commission has extended the validity of two decisions on adequate protection of personal data for the United Kingdom Legal

These decisions confirm that the United Kingdom continues to provide a level of protection of personal data comparable to that of the European Union,...

3 min read | January 27, 2026
Change in the categorization of accounting entities – higher thresholds already applicable in the assessment for 2024 Audit

The amendment to the current Accounting Act, which brings a major modification of the categorization criteria for accounting units, has officially been...

5 min read | January 27, 2026
Slovak transfer pricing legislation and its changes from 2026 Transfer pricing

At the end of 2025, the Ministry of Finance of the Slovak Republic issued a new Guideline on determining the content of transfer pricing documentation (No....

4 min read | January 27, 2026
According to the CJEU, providing legal services to an individual when establishing a company is not a commercial transaction Corporate and Commercial Law

The Court of Justice of the European Union ruled [1] on a preliminary question referred by the Municipal Court in Bratislava in a case involving a Slovak law...

Tereza Pitterlingová
| 4 min read | January 27, 2026
Temporarily assigned employees should have the same remuneration, including benefits, as regular staff Labour and Immigration law

In its judgment 21 Cdo 351/2024, the Supreme Court found that an agency employee’s claim for additional contributions to supplementary pension insurance...

Veronika Odrobinová
Tereza Pitterlingová
| 3 min read | January 26, 2026
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