Filter insights by:

Featured insights

"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

Interest-free loan up to CZK 100 million. The Expansion challenge begins Grants

At the beginning of February, entrepreneurs and small and medium-sized enterprises outside Prague will again have the opportunity to obtain a soft loan of up...

4 min read | January 19, 2026
Top-up taxes – Changes proposed by the OECD and confirmed by the EU Top Up Tax

On 5 January 2026, the OECD published a document on the “Side-by-Side Package” on its website. This is another OECD document which, among other things,...

Petr Němec
| 4 min read | January 16, 2026
NI-73 Valuation of securities and ownership interests using the equivalence method in the individual financial statements of entrepreneurs Accounting and economic advisory

In December 2025, the National Accounting Council (“NAC”) approved for external consultation a draft interpretation relating to the valuation of securities...

3 min read | January 13, 2026
Priorities of the Ministry of Finance: combating the grey economy and EET 2.0 Tax & Accounting

The Ministry of Finance, led by newly appointed Minister Alena Schillerová, has presented its key strategic priorities for the coming period. These measures...

Anna Beránková
| 5 min read | January 13, 2026
Company transformation and creditor protection: the view of the Supreme Court Corporate and Commercial Law

In its judgment ref. no. 29 ICdo 73/2023 of June 30, 2025, the Supreme Court dealt with the question of whether it is possible to successfully challenge the...

5 min read | January 13, 2026
Abuse of law - who should be taxed and how? Tax & Accounting

On 2 December 2025, the Supreme Administrative Court (hereinafter the “SAC”) issued a judgment under Case No. 1 Afs 171/2025, in which it repeatedly ruled...

4 min read | January 13, 2026
DAC 8 – New obligation for “crypto platforms” and their users in 2026 Tax & Accounting

We would like to draw your attention to a new obligation that will affect crypto “platforms” and their users from 1 January 2026. It will first take effect...

6 min read | January 12, 2026
The Accounting Act heading to the Chamber of Deputies Accounting and economic advisory

On 12 December 2025, the Government submitted a draft bill on accounting to the Chamber of Deputies in the form of press release No. 63/0. This is a new law,...

2 min read | January 8, 2026
Travel cost reimbursements in 2026 Payroll agenda

On 18 December 2025, Decree No. 573/2025 Coll. on changing the rates of domestic travel cost reimbursements for 2026 was published in the Collection of Laws....

Marek Toráč
| 4 min read | January 8, 2026
Self-employed persons using the flat-rate scheme: Which obligations to think about at the beginning of the year Personal income tax

The flat-rate tax regime is a welcome simplification for many self-employed persons (“OSVČ”) – instead of filing tax returns and annual reports with the...

Anna Beránková
| 6 min read | January 7, 2026
What can the court examine in the case of termination due to organizational changes? Labour and Immigration law

The Labour Code sets out the grounds, on which an employer may give notice to an employee. One of them is the so-called organisational change (according to...

5 min read | December 9, 2025
“Abuse of the law? The SAC says: Not always! Bonds can be a legitimate way” Tax & Accounting

After a long period of time, a positive ruling on the issue of tax law abuse was issued by the Supreme Administrative Court (hereinafter referred to as SAC)...

6 min read | December 9, 2025
End of the year and leave from work Labour and Immigration law

A traditional topic related to the Christmas period and the end of the year are issues related to the use of leave from work – what to do with unused days,...

Veronika Odrobinová
| 6 min read | December 9, 2025
Mandatory electronic communication of self-employed persons with health insurance companies from January Personal income tax

As of 1 January 2026, the amendment to Act No. 592/1992 Coll. and Act No. 48/1997 Coll. introduces the obligation for self-employed persons (OSVČ) to...

Marek Toráč
| 3 min read | December 9, 2025
Compulsory reporting of accidents at work from 1 January 2026 Payroll agenda

With effect from 1 January 2026, Government Decree No. 322/2025 unifies the procedure for reporting work accidents by employers.

Marek Toráč
| 3 min read | December 9, 2025
Juggling the financial statements: What to look out for at the end of the financial year Accounting and economic advisory

December is both magical and hectic in accounting. Every accounting entity should prepare in advance for one of the highlights of the accounting period,...

Renata Emmer
| 15 min read | December 9, 2025
Load more