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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

Amendment of the VAT act in E-Commerce takes effect on 1 October 2021 Tax & Accounting

On 30 September 2021, an amendment of the VAT Act in e-commerce, which we have already informed about, in our previous article, was published in the...

3 min read | October 4, 2021
Judgment of the SAC: Money in attorney's custody and the time of VAT payment Tax & Accounting

On 20 August 2021, the Supreme Administrative Court (hereinafter the “SAC”) issued judgment file no. 2 Afs 274/2020 - 20 , in which it dealt with the...

5 min read | October 4, 2021
Overview of the changes made in the conditions for foreigners staying on the territory of CR Taxation of expats

The Parliament passed act no. 274/2021 Coll. on 13 July 2021 with effect from 2 August 2021 amending act no. 326/1999 Coll., on Residence of Foreigners on...

Roman Burnus
| 7 min read | September 30, 2021
New standard contractual clauses GDPR Legal

What are standard contractual clauses?

Veronika Odrobinová
Michaela Horváthová
| 4 min read | September 30, 2021
Auditor's access to classified information Audit

Under article 21 paragraph 2 of Act no. 93/2009 Coll., on auditors, as amended, an auditor is entitled to require documents and other relevant information...

Jan Vácha
| 5 min read | September 30, 2021
The impact of Brexit on personal income taxes, social insurance and labour law Taxation of expats

The United Kingdom of the Great Britain and Northern Ireland (hereinafter “the UK”) withdrew from the European Union (hereinafter “the EU”) on 31 January...

8 min read | September 21, 2021
1,296 people have not collected savings from the 2nd pillar of pension savings Tax & Accounting

In the year 2016, the 2nd pillar of pension savings ended, and in the year 2017, unsettled resources of the participants were transferred by pension...

3 min read | September 20, 2021
Tests for payment of profit sharing – are you certain you can pay? Audit

Business entities, with the exception of non-profit organisations, perform their business activity mainly for the purpose of achieving profit. In the...

Jan Vácha
| 9 min read | September 20, 2021
The issuing of apostilles – newly at the Notarial Chamber Legal

From 1 October 2021, the agenda of authentication of public documents issued or verified by notaries is being transferred to the Notarial Chamber of the...

4 min read | September 20, 2021
Short-term rental on Airbnb = a business activity Taxation of expats

A recently issued judgment file no. 6 Af 20/2020–28 of Prague Municipal Court confirmed the way of taxing income from providing short-term rental via the...

Roman Burnus
| 4 min read | September 20, 2021
The most recent decision of the Supreme Administrative Court in the matter of determining the beneficial owner of the revenue International Taxes Advisory

Here we would like to briefly acquaint you with the conclusions of a recent judgment of the Supreme Administrative Court 3 Afs 40/2018-68 from 27 August...

3 min read | September 20, 2021
Investment incentives as real support, not an option of tax credit in the future? Advisory

In August 2021, the Ministry of Industry and Trade (MoIT) presented a draft government decree to the Czech government, which changes government decree no....

4 min read | September 14, 2021
European Commission has approved free transfer of personal data to the United Kingdom Taxation of expats

On 28 June 2021, the European Commission adopted two decisions – one as part of the General Data Protection Regulation (GDPR) and the second one as part of...

Martina Šumavská
| 4 min read | September 14, 2021
Attention! Hackers passing off as Česká pošta, demanding payment of “tax” Tax Audit

Hackers are sending SMS as well as emails to their victims, passing off as Česká pošta. In the emails they ask you to click on a fake link „ cekposta.cz “...

2 min read | September 10, 2021
Income tax credit in case of stayed distrainment and new amount of penalty for late payment of social and health insurance Tax & Accounting

An amendment of Act no. 120/2001 Sb., on Court Executors and Enforcement Activities (Enforcement Code) brings about a change for Act no. 586/1992 Sb., on...

Roman Burnus
Marek Toráč
| 3 min read | September 10, 2021
Changes for the stay of foreigners in the Czech Republic Taxation of expats

n connection with the change in the act on residence of foreigners effective from 2 August 2021, every foreigner entering the territory of the Czech Republic...

Marek Toráč
| 3 min read | September 7, 2021
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