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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
Renewable Sources in Germany Covered a Record 58% of Electricity Consumption in the First Half of the Year New energy | Advisory
4 min read | July 21, 2026
Supreme Administrative Court: Limits on Monitoring Electronic Communication Labour and Immigration Law | Legal
Tomáš Kreisl
| 3 min read | July 21, 2026
Waste-to-Energy (WtE) in the Czech Republic: Record Incineration, New Capacities, and Future Challenges Circular economy
Jakub Malý
| 5 min read | June 29, 2026

All articles

Permission to acquire electricity without tax: Are foreign traders obliged to set up a spin-off enterprise? Tax & Accounting

The Supreme Administrative Court ruled that foreign persons from other EU Member States applying for a permit to acquire electricity tax-free do not have to...

3 min read | November 16, 2021
Updated Methodological tool for reviewing the management of local self-government units and voluntary associations of municipalities Audit

The Public sector committee has prepared the above-mentioned methodological tool. Compared to the 2012 version, not only has it been updated due to changes...

2 min read | November 15, 2021
Data boxes for everyone Legal

With effect from 1 January 2022, an amendment to Act No. 300/2008 Coll., on Electronic Acts and Authorised Conversion of Documents significantly expands the...

3 min read | November 15, 2021
The National Accounting Council (NAC) has approved a draft interpretation – NI-67 Advance payments received in foreign currency – for an external comment proceeding Audit

The aim of the interpretation is to set an accounting solution for reporting received advance payments in foreign currency in the financial statement.

2 min read | November 11, 2021
Verification of compensation bonuses Tax & Accounting

Since the beginning of the pandemic, the Financial Administration has registered approximately 2.7 million applications for a compensation bonus, on the...

3 min read | November 8, 2021
Change in CNB interest rates Advisory

The Board of the Czech National Bank has decided on the following interest rates effective from 5 November 2021:

2 min read | November 8, 2021
Do you publish accurately in the Collection of Deeds? Audit

As of 1 February 2021, there has been a change in the publication of documents filed in the Collection of Deeds. On this date, amendment no. 25/2021, which...

Milan Pašek
| 3 min read | November 8, 2021
A MERCIFUL SUMMER FOR DEBTORS Advisory

The so-called grace summer comes into force from 28 October 2021 for 90 days. This is a one-time general pardon against debtors, whereby in the period from...

Roman Burnus
| 4 min read | November 8, 2021
Uncertainties in the transition from flat-rate tax back to flat-rate expenses Taxation of expats

The Coordination Committee of Tax Advisors and the General Financial Directorate ("GFD") discussed the issue of flat-rate tax at their last meeting in post...

Roman Burnus
Marek Toráč
| 5 min read | November 4, 2021
SAC: Waiver of a penalty relating to additional tax assessed on account of the denial of the entitlement to deduct VAT due to the taxpayer's participation in tax fraud Tax Audit

In this article we focus on current case-law of the Supreme Administrative Court (hereinafter “SAC”) relating to waiver of penalty under the stipulation of...

11 min read | November 2, 2021
The challenges of 5G networks Advisory

Senior Consultant Jiří Čepica continues in the reflection of his colleague, with specific examples for the use of 5G networks and eco-systems. He gives a...

Jiří Čepica
| 4 min read | November 2, 2021
Travel reimbursements-increase of rates Tax & Accounting

With regard to the growing fuel prices, the Ministry of Labour and Social Affairs has used the authorisation given to the ministry by the Labour Code and...

2 min read | November 2, 2021
Main and secondary insolvency proceeding Legal

In a vast majority of the cases, the insolvency proceeding takes place according to the law of the country of the debtor, where creditors are also from the...

Veronika Odrobinová
| 6 min read | November 2, 2021
Links in the accounting or do you known how to detect the first inaccuracies? Part 2 Audit

In the previous part, we mentioned the links between the individual accounting reports, and in today’s continuation, we will go through the context within...

Libor Schovánek
| 11 min read | October 29, 2021
Tax deductibility of advertising costs in the light of recent judgments of the Supreme Administrative Court Tax & Accounting

Recently, more and more judgments of the Supreme Administrative Court (SAC) have appeared, relating to the tax deductibility of advertising and its proof....

12 min read | October 28, 2021
Agreement between ČSSZ and the Slovak Social Insurance Company on electronic exchange of data Tax & Accounting

The Czech Social Security Administration has signed an agreement on electronic exchange of data with the Slovak social insurance company Sociálna poisťovňa....

Roman Burnus
Marek Toráč
| 3 min read | October 28, 2021
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