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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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Compulsory data boxes for everyone? Tax Audit

With effect from 1 January 2023, the last part of the amendment to Act No. 300/2008 Coll., on Electronic Acts and Authorised Conversion of Documents, will...

Veronika Odrobinová
| 4 min read | December 6, 2022
Changes to travel allowances from 1 January 2023 Tax & Accounting

A draft amendment to the Decree of the Ministry of Labour and Social Affairs is currently under review, which is intended to change the rates of basic...

Roman Burnus
| 4 min read | December 6, 2022
From the case law: further interpretation of a non-monetary transaction for an employee Tax & Accounting

The Supreme Administrative Court (“SAC”) has dealt with a dispute in a cassation complaint between a legal entity (“the plaintiff”) and the Czech Social...

Roman Burnus
Marek Toráč
| 8 min read | December 6, 2022
Reduction threshold for adjusting the daily assessment base in sickness insurance Tax & Accounting

On 31 October 2022, new amounts of reduction thresholds for the adjustment of the daily assessment base for the purposes of sickness insurance were published...

Roman Burnus
Anna Beránková
| 2 min read | December 6, 2022
Research and development as an item deductible from the tax base – current case law Tax & Accounting

Deduction for support of research and development (hereinafter R&D) is an item deductible from the tax base in the sense of article 34(4) of the Income Tax...

Petra Vaněčková
| 8 min read | December 6, 2022
New version of Interpretation I-16 approved Audit

On October 31, 2022, the National Accounting Council (NAC) approved an updated version of Interpretation I-16 related to the recognition of a separate...

2 min read | December 6, 2022
Judgment of the Court of Justice of the EU C-607/20 GE Aircraft Engine Services – New VAT practice for employee incentive schemes? Tax & Accounting

As a preliminary question in the present proceedings, the CJEU considered a situation, where an employer rewarded his best performing employees by providing...

Petr Němec
Richard Knobloch
| 6 min read | December 6, 2022
Cryptocurrencies were first addressed at the Coordination Committee Tax & Accounting

On 1 December 2022, the minutes of the meeting of the Coordination Committee with the Chamber of Tax Consultants of the Czech Republic (KDP CR) from 30...

Petr Němec
| 4 min read | December 6, 2022
Grants for consultancy for the digital transformation of businesses Advisory

From 11 October 2022, the Ministry of Industry and Trade is accepting applications for subsidies in the programme of the National Recovery Plan Czech Rise Up...

5 min read | December 5, 2022
Survey on electronic invoicing and automated invoice processing Audit

Dear Reader,

2 min read | December 5, 2022
Into the new year with capped energy prices Conflict in Ukraine

The new year is slowly approaching and with it the effectiveness of Government Regulation No. 298/2022 Coll., on the determination of electricity and gas...

Veronika Odrobinová
Olga Králíčková
| 4 min read | December 5, 2022
Increase of the VAT threshold to CZK 2m – possibilities for VAT payer registration and deregistration immediately after the amendment to the VAT Act comes into force Tax & Accounting

The approved amendment to the VAT Act, which we have been continually informing about and which was published in the Collection of Laws on 2 December 2022...

Richard Knobloch
| 6 min read | December 2, 2022
Windfall tax and other amendments from the tax package approved by the Senate Tax & Accounting

At its meeting on 24 November 2022, the Senate approved a tax package that included a proposal for a Windfall Tax (tax on extraordinary profits) in the...

2 min read | November 25, 2022
The Court of Justice of the European Union declares a stipulation of the Anti-Money Laundering Directive invalid Legal

The Court of Justice of the European Union (“ CJEU ”), in its recent judgment in Joined Cases C-37/20 | Luxembourg Business Registers and C-601/20 | Sovim of...

Veronika Odrobinová
| 6 min read | November 25, 2022
Counting time in the conflict between the Electronic Transactions Act and the Code of Tax Procedures Tax Audit

“When writing their final written test, students can also use a calculator and a calendar.” This is one of the rules a law student reads when preparing for...

Veronika Odrobinová
| 7 min read | November 22, 2022
New reporting obligation for digital platforms (DAC 7) signed by the President Tax & Accounting

On 16 November 2022, the President signed the approved amendment to the Act on Administrative Cooperation in the Field of Taxes, which introduces a reporting...

Petr Němec
| 2 min read | November 22, 2022
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