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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

Injury of a self-employed person as an occupational injury or claims arising from the de facto employment relationship Legal

Can an individual who works “on invoice” claim compensation for a work-related injury? This issue was recently addressed by the Supreme Court of the Czech...

Veronika Odrobinová
| 5 min read | October 25, 2022
Draft bill on extraordinary waiver and extinction of certain tax debts Tax Audit

We would like to inform you about the currently discussed draft bill on extraordinary waiver and extinction of certain tax debts, proposed by the Ministry of...

6 min read | October 25, 2022
Advances on flat-rate tax from 2023 Tax & Accounting

Sole traders in the flat-rate scheme will pay higher flat-rate advances from 2023. The merged monthly payment will include, as before, the increased minimum...

Roman Burnus
| 3 min read | October 25, 2022
The tax administrator will soon have another tool for easier control of entrepreneurs Tax Audit

The second half of this year’s legislation is in the spirit of expanding the powers of the Financial Administration authorities. Part of this trend is the...

Michaela Horváthová
| 3 min read | October 25, 2022
5% discount on insurance premiums approved Tax & Accounting

The draft amendment to Act No. 589/1992 Coll. on social security contributions and contributions to state employment policy has been approved. The amendment...

Roman Burnus
| 4 min read | October 25, 2022
Refund of tax overpayment only to a registered account? Tax & Accounting

In its judgment 7 Afs 49/2022-26 of 16 August 2022, the Supreme Administrative Court (“SAC”) resolved a dispute between the plaintiff (an individual) and the...

Roman Burnus
Marek Toráč
| 5 min read | October 25, 2022
Windfall tax - we present a draft amendment Conflict in Ukraine

As a result of the negative effects of the war in Ukraine, the prices of gas, electricity and petroleum products have increased enormously, which in turn...

Tomáš Brabenec
Jiří Jakoubek
| 19 min read | October 24, 2022
How to reduce the impact of a cyber-attack? Advisory

Cyberattacks are essentially a phenomenon of our time. In mid-May, the Road and Motorway Directorate of the Czech Republic was attacked, and from that time,...

Jakub Šebek
| 4 min read | October 13, 2022
Energy price cap in Q&A with our experts Conflict in Ukraine

Below, we bring you questions from the interview for Aktuálně.cz and answers from our experts from GT Advisory.

Jiří Dvořák
| 5 min read | October 11, 2022
Opinion of the Ministry of Finance on Sberbank Conflict in Ukraine

On 23 June 2022, the Ministry of Finance published its opinion on the accounting and budgetary treatment of certain facts related to Sberbank CZ, a.s.

3 min read | October 11, 2022
From case law: income from a trade without a trade licence? Taxation of expats

The Supreme Administrative Court (“SAC”) issued a judgment on the cassation complaint 7 Afs 145/2020-25 of 16 August 2022, which dealt with a dispute between...

Roman Burnus
Marek Toráč
| 6 min read | October 11, 2022
Fines for failure to report exempt income can be waived Tax & Accounting

The General Financial Directorate (“GFD”) has issued Guidance No. GFD D-56 regulating the procedure of financial administration authorities in deciding on...

Roman Burnus
Marek Toráč
| 4 min read | October 11, 2022
From case law: Czech koruna bonds and abuse of law Tax & Accounting

In an appeal, the Supreme Administrative Court (“SAC”) dealt with a dispute between a trading company (“the plaintiff”) and the Appellate Tax Directorate...

Roman Burnus
Marek Toráč
| 5 min read | October 11, 2022
CZECH REPUBLIC DELAYS TRANSPOSITION OF IMPROVEMENTS TO THE STATUS OF WORKERS Tax & Accounting

The Czech Republic has traditionally been lagging behind in transposing directives. The late transposition of Directive (EU) 2019/1152 of the European...

Veronika Odrobinová
| 7 min read | October 10, 2022
Windfall tax on extraordinary profits Conflict in Ukraine

As a result of the negative effects of the war in Ukraine, the prices of gas, electricity and petroleum products have increased enormously, which in turn...

4 min read | October 7, 2022
Diesel fuel will continue to be taxed at a lower excise tax rate Conflict in Ukraine

As we informed you earlier, the government has reduced excise duty on diesel and unleaded petrol by CZK 1.50 per litre. This reduction was only intended to...

2 min read | October 6, 2022
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