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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

All articles

Change in the average wage in 2023 Payroll agenda

On 26 September 2022, the Government of the Czech Republic issued Decree No. 290/2022 Coll., in which it set the new average wage for the year 2023 reaching...

Roman Burnus
Marek Toráč
| 4 min read | February 7, 2023
Frequently asked questions about compensation for Covid-19 as an occupational disease COVID-19

During the Covid-19 pandemic, a number of questions with unclear answers emerged. Some of them dealt with the issue of compensation for Covid-19 as an...

Veronika Odrobinová
| 6 min read | February 7, 2023
Discrimination in employers’ internal regulations Labour and Immigration law

Discrimination on the labour market is an increasingly accentuated problem not only in the Czech labour market. It may affect employees at different stages...

Veronika Odrobinová
Gabriela Jandová
| 5 min read | January 24, 2023
Amendment No. 9 to Guideline GFD-D-29 on waiving fines for failure to submit audit reports Tax Audit

The Financial Bulletin No. 18/2022 published Amendment No. 9 to Guideline GFŘ-D-29 file no. 111096/16/7100-20116-050484 issued by the General Financial...

6 min read | January 24, 2023
Are you obliged to consolidate? Audit of financial statements

We begin by briefly explaining what consolidated financial statements are. Generally, consolidated financial statements mean the preparation of financial...

Klára Honzíková
| 9 min read | January 24, 2023
Telework and its impact on employees’ social security Personal income tax

Restrictions on the free movement of people caused by the covid-19 pandemic have affected virtually every country in the world and have had implications for...

Marek Toráč
| 6 min read | January 24, 2023
Impact of the Opinion of the Advocate General of the CJEU on the Czech Labour Code GDPR

Last September, the Advocate General of the Court of Justice of the EU (“ CJEU ”) issued an opinion on Article 88 of the General Data Protection Regulation...

Veronika Odrobinová
| 6 min read | January 24, 2023
Do not forget to report exempt payments abroad for 2022 to the tax office by the end of January International Taxes Advisory

By 31 January 2023 it is necessary to notify the tax administrator of all income for the year 2022 paid to tax non-residents that is normally subject to...

4 min read | January 24, 2023
Why is the 3.7% unemployment rate positive news? Tomáš Brabenec replies Verdict

According to data from the Labour Office of the Czech Republic, the percentage of unemployed persons has increased slightly. Compared to the November figure...

Tomáš Brabenec
| 4 min read | January 11, 2023
Visa with QR code Taxation of expats

The Ministry of Foreign Affairs said it was going to enhance security, travel and prevent visa fraud. As of 1 November 2022, a new system has been introduced...

Roman Burnus
| 2 min read | January 10, 2023
It will be possible to extend temporary protection for Ukrainians Taxation of expats

On 13 December 2022, the Chamber of Deputies approved the “Lex Ukraine IV” package of laws concerning the stay of Ukrainian refugees in the Czech Republic.

Roman Burnus
Anna Beránková
| 3 min read | January 10, 2023
New whistlebower protection bill Labour and Immigration law

On 23 November 2022, the Government approved a new Whistleblower Protection Bill implementing Directive (EU) 2019/1937 of the European Parliament and of the...

Martina Šumavská
Veronika Odrobinová
| 5 min read | January 10, 2023
Income taxes: Changes to immovable cultural monuments Corporate income tax

The amendment to Act No. 586/1992 Coll., on Income Taxes, as amended (hereinafter referred to as the “ITA”), promulgated on 2 December 2022 in the Collection...

Zdeňka Svobodová
| 5 min read | January 10, 2023
Data boxes will continue to be voluntary for ordinary citizens Tax Audit

On 28 December 2022, an amendment to the Act on Electronic Acts and Authorised Conversion was published in the Collection of Laws under number 457/2022 Coll....

3 min read | January 10, 2023
Reminder of deadlines in state energy support Conflict in Ukraine

The New Year is here in full force, and in addition to wishing you well, we would also like to remind you of the approaching end of the filing deadlines for...

Veronika Odrobinová
Olga Králíčková
| 4 min read | January 10, 2023
Waiver of tax accessory – new Guidance No. GFD-D-58 Tax Audit

On 2 December 2022, the Financial Newsletter 15/2022 published a new Guidance No. GFD-D-58 file no.: 34006/20/7700-10123-050167, issued by the General...

6 min read | January 10, 2023
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