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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

Cornerstones for Corporate Tax Law Tax & Accounting

In our series “Advisory Practice Corporate Income Taxes” we provide a monthly update on current and relevant developments in national income tax law for...

6 min read | July 21, 2022
Tax exemption for intra-community supplies – German Federal Ministry of Finance clarifies areas of doubt concerning the meaning of recapitulative statements (monthly EC sales list) Tax & Accounting

Since 01 January 2020, it is required by law that intra-community supplies are only exempt from taxes if declared correctly and completely in the...

4 min read | July 21, 2022
The energy crisis in Europe and its impact on the Czech Republic Advisory

High electricity, gas and fuel prices are affecting the behaviour of companies across the European Union. The intensity of the energy crisis varies from...

Jiří Dvořák
| 6 min read | July 21, 2022
Tax reliefs of Czech government to combat the crisis Tax & Accounting

The global economy did not have the chance to recover from the pandemic yet and it was hit by the Ukraine – Russia war. This has triggered faster inflation...

Roman Burnus
| 9 min read | July 21, 2022
Cryptocurrencies – Targeted Tax Audit Tax & Accounting

On 11 July 2022, the Financial Administration of the Czech Republic published a press release on the implementation of targeted inspection of cryptocurrency...

Petr Němec
| 3 min read | July 11, 2022
Import of illegal souvenirs Tax & Accounting

With the holiday season upon us, the Czech Customs Administration has issued a warning against the import of prohibited souvenirs from foreign trips. These...

2 min read | June 28, 2022
Discount on insurance premiums for selected groups of employees Tax & Accounting

By proposing an amendment to Act No. 589/1992 Coll., on social security contribution and contribution to state employment policy, the Government of the Czech...

Roman Burnus
Marek Toráč
| 4 min read | June 28, 2022
Travel cost reimbursements in 2022 Payroll agenda

With effect from 12 March 2022, decree no.511/2021 Coll. increases the price of electricity for the purpose of calculating the compensation for fuel consumed...

Roman Burnus
Marek Toráč
| 4 min read | June 28, 2022
Updated Guide for Future Retirees for the year 2022 Tax & Accounting

The Czech Social Security Administration (“CSSA”) has published an updated guide for future pensioners, which contains detailed instructions on how to apply...

Roman Burnus
| 4 min read | June 28, 2022
Report on relations – are you compiling it correctly? Audit

The Report on Relationships within a Group of Companies (hereinafter the “Report”) is a document, the preparation of which usually is not popular among...

Jan Vácha
| 9 min read | June 28, 2022
Tax administration simplifies the registration of foreign individuals in the my taxes portal Tax Audit

Users, who hold access data to a box or guaranteed identity (NIA) access credentials and have not been able to use the DIS+ tax information box service...

3 min read | June 28, 2022
Cancellation of the decision to waive VAT on gas and electricity supplies Tax & Accounting

After a review, the current Minister of Finance assessed the decision of her predecessor to waive VAT on gas and electricity supplies in November and...

Richard Knobloch
| 2 min read | June 27, 2022
Carry-over of leave to the following calendar year Tax & Accounting

During the previous year, significant legislative changes took place in the area of Czech labour law, particularly in the area of leave from work. One of the...

Veronika Odrobinová
| 7 min read | June 27, 2022
The marathon of CNB interest rate increase continues Advisory

The Board of the Czech National Bank has decided on the following interest rates effective from 23 June 2022:

Ludmila Malimánková
| 2 min read | June 27, 2022
Increase in the living and subsistence minimum Tax & Accounting

From 1 April 2022, the government has approved an increase in the living and subsistence minimum in response to the current household situation of high...

Roman Burnus
Marek Toráč
| 3 min read | June 27, 2022
When not to distribute profit Legal

In corporate law, June is usually marked by the approval of financial statements and the decision on the distribution of profits by the highest body of the...

Veronika Odrobinová
| 7 min read | June 27, 2022
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