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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
How can 5G technology change the Czech industry? Digitalization
4 min read | June 2, 2025
Spring Calls to Offer Nearly CZK 2 Billion for Forestry Technologies and Business Diversification Grants
5 min read | March 16, 2026
Dependent agent and a permanent establishment of the represented entity International Taxes Advisory
14 min read | September 9, 2019

All articles

Family and business: Why sibling companies may not automatically be “close persons” Corporate and Commercial Law

The definition of a close person under section 22 of the Civil Code is not limited to family members such as spouses or siblings. The legal wording is...

6 min read | February 10, 2026
Electromobility in the corporate sector: Why it is time to start building your own infrastructure Sustainability – ESG strategy and reporting

In December 2025, the European Commission presented a proposal for a regulation on clean corporate vehicles, which aims to accelerate the transition of...

9 min read | February 10, 2026
When invoicing partners runs up against tax rules: The SAC once again confirms the broad concept of “work for company” Personal income tax

In its recent judgment ref. no. 4 Afs 166/2024, the Supreme Administrative Court (SAC) returned to an issue that is becoming increasingly common in practice...

Anna Beránková
| 6 min read | February 9, 2026
Further considerations on the assessment of transfer pricing and VAT adjustments – Opinion of the Advocate General in Case C-603/24 Stellantis Portugal Value-added tax

Last year, we informed you about the conclusions of the CJEU in Case C-726/23 (Acromet Towercranes), where the Court considered an additional payment by a...

5 min read | January 27, 2026
Verification of signatures by a lawyer: when can a lawyer not verify a signature? Legal

Most people associate signature verification with a notary or a Czech POINT. Did you know that signatures can also be verified by a lawyer?

6 min read | January 27, 2026
European Commission has extended the validity of two decisions on adequate protection of personal data for the United Kingdom Legal

These decisions confirm that the United Kingdom continues to provide a level of protection of personal data comparable to that of the European Union,...

3 min read | January 27, 2026
Change in the categorization of accounting entities – higher thresholds already applicable in the assessment for 2024 Audit

The amendment to the current Accounting Act, which brings a major modification of the categorization criteria for accounting units, has officially been...

5 min read | January 27, 2026
Slovak transfer pricing legislation and its changes from 2026 Transfer pricing

At the end of 2025, the Ministry of Finance of the Slovak Republic issued a new Guideline on determining the content of transfer pricing documentation (No....

4 min read | January 27, 2026
According to the CJEU, providing legal services to an individual when establishing a company is not a commercial transaction Corporate and Commercial Law

The Court of Justice of the European Union ruled [1] on a preliminary question referred by the Municipal Court in Bratislava in a case involving a Slovak law...

Tereza Pitterlingová
| 4 min read | January 27, 2026
Temporarily assigned employees should have the same remuneration, including benefits, as regular staff Labour and Immigration law

In its judgment 21 Cdo 351/2024, the Supreme Court found that an agency employee’s claim for additional contributions to supplementary pension insurance...

Veronika Odrobinová
Tereza Pitterlingová
| 3 min read | January 26, 2026
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
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