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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

Most read

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

Withholding tax on employment income from third parties Taxation of expats

In judgment no. 29 Af 83/2018-102 of January 2022, the Regional Court in Brno dealt with a dispute regarding additional assessment of personal income tax on...

Roman Burnus
| 4 min read | May 31, 2022
WHITE PAPER: Czech Republic plans to use EU money to cover railway corridors with 5G mobile signal Advisory

The neighbouring countries in the EU have been investing significantly in improving mobile data connectivity in remote locations. The Czech Republic is...

Zbyněk Bolcek
| 3 min read | May 30, 2022
Registration of beneficial owners – pay close attention to deadlines Legal

On 1 June 2022, the last protective period for completing the data in the beneficial ownership register under Act No. 37/2021 Coll., on the Registration of...

3 min read | May 25, 2022
Obligation to report employment of a citizen of Ukraine to the Labour Office of the Czech Republic Taxation of expats

Employers must report the employment of a Ukrainian citizen under temporary protection.

Roman Burnus
| 3 min read | May 24, 2022
Amendment to the Income Tax Act in connection with the war in Ukraine Conflict in Ukraine

The Chamber of Deputies and subsequently the Senate agreed on an amendment of Act No. 586/1992 Coll., on Income Taxes, as amended (hereinafter the “ITA”)...

Marek Toráč
| 6 min read | May 17, 2022
Changes to the issuance of blue cards Taxation of expats

The Blue Card is a residence permit for highly skilled foreigners. High qualification is defined as duly completed education or higher vocational training...

Roman Burnus
| 4 min read | May 17, 2022
When the search activity of the tax administrator exceeds its limits and in fact constitutes a tax audit? What are the procedural implications of such a conclusion? Tax Audit

Within its statutory activities, the tax administrator is entitled to perform search activities, where it searches for evidence and tax subjects and...

13 min read | May 17, 2022
The limit for registration to VAT may increase to CZK 2m Tax & Accounting

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...

Richard Knobloch
| 3 min read | May 16, 2022
Imminent insolvency and obligations for members of the statutory body Legal

Considering the economic developments of the recent years, bankruptcy remains a very current topic for many entrepreneurs. Even if a member of the statutory...

4 min read | May 16, 2022
Set-off of receivables in the context of the Sberbank case Conflict in Ukraine

According to the current statutory regulation of article 1982 of the Civil Code, the conditions for set-off are, firstly, performance of the same kind and,...

5 min read | May 16, 2022
Amendment favouring the use of low-emission vehicles heading to the Senate Tax & Accounting

As part of the support of electromobility, the Chamber of Deputies has approved an amendment concerning the use of the work cars for private purposes. For...

3 min read | May 11, 2022
Further increase in CNB interest rates Advisory

The Board of the Czech National Bank has decided on the following interest rates effective from 5 May 2022:

2 min read | May 9, 2022
Benefits exempt from income tax in the form of a cash payment Tax & Accounting

Article 6/9/d of the Income Tax Act states that an employer may provide non-monetary benefits to an employee in the form of use of recreational, medical or...

Roman Burnus
| 3 min read | May 9, 2022
Be aware of possibility of penalty when submitting supplementary tax return Tax Audit

With effect from 1 January 2021, Act no. 280/2009 Coll., the Code of Tax Procedure, as amended (hereinafter the “Code of Tax Procedure”), was amended to...

5 min read | May 3, 2022
Public and non-public information on trust funds in the beneficial ownership register Legal

Approximately one year ago, an amendment to Act No. 37/2021 Coll., on the registration of beneficial owners (hereinafter referred to as the “Beneficial...

6 min read | May 3, 2022
National Accounting Council – a possible source of accounting information and a step towards the application of IFRS Audit

Czech accounting is traditionally based on legal regulations. It is regulated mainly by the Accounting Act, implementing decrees, including standards that...

10 min read | May 3, 2022
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