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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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The “Covid Era” or the failure of internal controls COVID-19

With the onset of the new “Covid era” and the expansion of home office work, previously unknown to many of us, the topic of appropriate setup of internal...

Leoš Horváth
| 6 min read | June 14, 2022
From the case-law: Defence against tax assessment by means of tools Tax Audit

In its judgment 6 Afs 273/2020 of 18 May 2022, the Supreme Administrative Court (“SAC”) considered a dispute between the Appellate Tax Directorate and an...

Roman Burnus
Marek Toráč
| 6 min read | June 14, 2022
DEBRA proposal released International Taxes Advisory

As a result of a DEBRA initiative (Debt-equity bias reduction allowance) which aims to motivate companies to finance their investments through equity instead...

Zuzana Kalincová
| 4 min read | June 14, 2022
Updated Guide for Expectant Parents Taxation of expats

The Czech Social Security Administration (hereinafter “the CSSA”), together with the Labour Office (hereinafter “the LO”), has prepared an updated Guide for...

Roman Burnus
| 5 min read | June 14, 2022
Concurrent performance of functions and employer insolvency according to the CJEU Tax & Accounting

The Court of Justice of the EU has recently intervened in the rather turbulent developments regarding the possibility of concurrent employment and the...

Veronika Odrobinová
| 5 min read | June 14, 2022
Donations to Ukraine Conflict in Ukraine

On 27 May 2022, a law on tax measures in connection with the armed conflict on the territory of Ukraine caused by the invasion of the Russian Federation was...

2 min read | June 13, 2022
Reduction of excise tax on petrol and diesel by CZK 1.50 per litre Conflict in Ukraine

Amendment No. 131/2022 to the Excise Tax Act was published in the Collection of Laws, which temporarily reduces the excise tax on diesel and unleaded petrol...

2 min read | June 13, 2022
Abolition of road tax for selected vehicles and promotion of electromobility Conflict in Ukraine

On 8 June 2022, the Act amending Act No. 586/1992 Coll., on Income Taxes, as amended, Act No. 16/1993 Coll., on Road Tax, as amended, and Act No. 201/2012...

2 min read | June 13, 2022
Grant Thornton has participated in 4 of the 5 smart grids projects on the list of Projects of Common Interest. This is a tremendous achievement, says Zbyněk Bolcek Advisory

The List of Projects of Common Interest is being published by the European Commission since 2013. The list brings together projects with significance that...

Zbyněk Bolcek
| 4 min read | June 1, 2022
Valorisation of compensation of earnings in the case of occupational injuries Tax & Accounting

On 18 May 2022, the government decided to valorise the compensation that replaces earnings after a work-related injury or in case of occupational disease....

Roman Burnus
Marek Toráč
| 3 min read | May 31, 2022
Minimum wage vs. lowest level of guaranteed wage Tax & Accounting

The minimum wage is not always a sufficient one under the legal rules. Unfortunately, not every employer is aware of this fact. What wage should he pay, for...

Roman Burnus
| 3 min read | May 31, 2022
Extension of automatic exchange of information to income from royalties International Taxes Advisory

From 1 January 2023, the reporting obligation will be extended based on decree no. 109/2022 Coll., amending decree no. 74/2014 Coll., on Determining the...

4 min read | May 31, 2022
Claiming higher tax credit for investment incentives in a supplementary tax return Tax & Accounting

At the end of April 2022, the Regional Court in Prague issued judgment no. 51 Af 62/2020, which deals with the application of higher tax credit for...

Petr Němec
| 3 min read | May 31, 2022
Increase in the limit for the use of flat-rate tax Taxation of expats

The Ministry of Finance of the Czech Republic has submitted a tax package ( here ), where, among other things, it proposes to increase the threshold for...

Roman Burnus
| 4 min read | May 31, 2022
Consumer protection in the light of a proposal of the Ministry of Industry and Trade Legal

“The aim of the proposal is to ensure that consumers are better protected from unfair commercial practices of some sellers when shopping online. Our proposal...

Veronika Odrobinová
David Fabián
| 4 min read | May 31, 2022
Impairment of tangible and intangible non-current assets – Interpretation of the National Accounting Council Audit

One of the fundamental principles of accounting is that the financial statement should be prepared on a basis that is understandable and presents a true and...

7 min read | May 31, 2022
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