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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

Physical inventory (assets, inventories) as a determination of the true state of assets Audit of financial statements

The topic of inventory tends to be repeatedly discussed near the end of the accounting period and for many companies it is an annual menace that is both...

Michal Kováč
| 10 min read | January 10, 2023
Internet search engine operators must remove links to false information GDPR

The Court of Justice of the European Union (“ CJEU ”) ruled on this obligation in Case C-460/20 | Google (hereinafter “the Judgment” ) . The judgment builds...

Veronika Odrobinová
| 5 min read | January 10, 2023
The deadline for filing real estate tax and road tax returns is approaching Tax & Accounting

Tuesday 31 January 2023 is the deadline for filing 2023 property tax returns and 2022 road tax returns, among others. While the same facts that give rise to...

3 min read | January 9, 2023
No delivery to data boxes on Saturdays, Sundays and public holidays Tax Audit

Based on the decision of the Supreme Administrative Court , a rule has been introduced in data boxes from 1 January 2023 that on Saturdays, Sundays and...

3 min read | January 9, 2023
Final abolition of the EET Tax & Accounting

The President has signed a bill abolishing the electronic record of sales. Electronic record of sales thus been definitively abolished as of 1 January 2023....

2 min read | January 9, 2023
The new DAC 7 reporting obligation – questions and answers International Taxes Advisory

As we informed you in the previous year, an amendment implementing the EU DAC 7 Directive into Czech law came into force on 1 January 2023 (you can read...

Petr Němec
| 5 min read | January 5, 2023
Travel allowances from 1 January 2023 Payroll agenda

As we informed you in our previous article , as of 1 January 2023, the rates of meal allowances, basic compensation for the use of road motor vehicles and...

Roman Burnus
| 4 min read | January 5, 2023
The Supreme Administrative Court has reprimanded the tax administrator for an unreviewable transfer pricing analysis Transfer pricing

The Supreme Administrative Court (SAC) has issued a judgment annulling the decision of a regional court confirming additional tax assessment on grounds of...

Jiří Jakoubek
Zuzana Kalincová
| 4 min read | December 21, 2022
Repetition is the mother of learning or how to carry over unused leave Labour and Immigration law

At the beginning of 2021, significant legislative changes occurred in the area of leave. One of these changes is the option to carry over unused leave to the...

Veronika Odrobinová
Martina Šumavská
| 7 min read | December 16, 2022
Capping energy prices in 2023 for small, medium and large enterprises Conflict in Ukraine

At its meeting on 14 December 2022, the government decided to amend Regulation No.298/2022 Coll., on the determination of electricity and gas prices in an...

Veronika Odrobinová
Olga Králíčková
| 5 min read | December 15, 2022
Under what conditions can social insurance payments be reduced? Tax & Accounting

Due to the number of questions, this article provides you with a more detailed explanation and information on the circumstances, under which employers’...

Michal Kováč
Roman Burnus
| 10 min read | December 15, 2022
EU will have a 15% minimum tax from 2024 International Taxes Advisory

On 22 December 2021, the European Commission presented its further proposals against tax evasion and the erosion of corporate taxpayers’ tax bases (BEPS 2.0...

Jiří Jakoubek
Petr Němec
| 3 min read | December 14, 2022
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2 min read | December 8, 2022
From the case-law: Cash pooling under tax control Transfer pricing

On 27 October 2022, the Supreme Administrative Court (SAC) issued a judgment on the issue of the normal price in the case of cash pooling, including the tax...

Jiří Jakoubek
| 4 min read | December 6, 2022
Windfall tax and other amendments from the tax package have been published in the Collection of Laws Tax & Accounting

On 2 December 2022, a “tax package” was published in the Collection of Laws under number 366/2022 Coll., which contains the following changes:

3 min read | December 6, 2022
Amendment of the Road Transport Act Taxation of expats

From 1 August 2022, certain provisions of the Labour Code (hereinafter “LC”) will no longer apply to drivers in international road transport. It concerns the...

Roman Burnus
| 4 min read | December 6, 2022
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