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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

Digital factory 2.0 Advisory

A fundamental problem of current industrial companies is and will be the growing number and speed of changes of the environment. Through the changes,...

6 min read | September 7, 2021
Supreme Administrative Court: Flat-rate expenses of professional sportsmen without a trade licence Tax & Accounting

Following an earlier decision of the Supreme Administrative Court (SAC), we already know that if a taxpayer performs the activity of a professional sportsman...

Marek Toráč
| 5 min read | September 6, 2021
Interpretation I-46 approved Insight

At its meeting, the National Accounting Council (NAC) approved an interpretation relating to the accounting solution of a vacated share and settlement share...

2 min read | September 6, 2021
Are you familiar with the DAC Directives? International Taxes Advisory

The DAC directives (“Directives on Administrative Co-operation”) oblige all EU member states to share certain information about tax residents in the given...

6 min read | September 3, 2021
Intended implementation of a European directive on excise duties Tax & Accounting

The finance ministry has prepared a draft amendment of the act on excise taxes with proposed effect as of 1 November 2022 and as of 13 February 2023. This...

2 min read | August 27, 2021
Higher credit for a second child and for further children approved Tax & Accounting

On 27 July 2021, Act no. 586/1992 Coll., on Income Taxes, as amended (hereinafter the “Income Tax Act”), was changed, bringing new regulation of tax credit...

Roman Burnus
Marek Toráč
| 4 min read | August 27, 2021
New legal regulation of kurzarbeit COVID-19

On 1 July 2021, an amendment of the Employment Act has taken effect, which introduces a new form of contribution for employers at the time of reduced working...

Veronika Odrobinová
| 6 min read | August 27, 2021
Change in health insurance for new-born children of foreigners Taxation of expats

From 2 August 2021, an amendment of the Act on Residence of Foreigners will also affect new-born children of foreigners with a long-term residence permit,...

Roman Burnus
Marek Toráč
| 3 min read | August 27, 2021
Waiver of VAT on respirators - prolongation COVID-19

The Finance Ministry is prolonging the waiver on VAT during local supply of respirators including their purchase from another member state and import, from 1...

2 min read | August 25, 2021
CNB interest rates Advisory

The Board of the Czech National Bank has decided on the following interest rates effective from 6 August 2021:

2 min read | August 25, 2021
Increase in pensions, child raising surcharge and earlier retirement for rescuers Tax & Accounting

The Senate has approved an increase in pensions, child raising surcharge and earlier retirement for rescuers. The amendment will now go to the president of CR.

2 min read | August 23, 2021
Senate has approved an amendment that will make children’s groups accessible for families Tax & Accounting

Parents of small children under the age of 3 years will be able to use accessible services of children’s groups. On 18 August 2021, the Senate approved an...

2 min read | August 23, 2021
Income tax credit in the case of stopped distrainments Tax & Accounting

The amendment of the enforcement code brings a change in the income tax on grounds of stopped distrainments. These are unenforceable distrainments of...

Roman Burnus
| 3 min read | August 18, 2021
Final sale of heated tobacco products Tax Audit

In connection with the gradual change in the tax rates for tobacco products in the stages from 1 Feb 2021, 1 Jan 2022 and 1 Jan 2023, the ban on the sale and...

3 min read | August 3, 2021
Children's groups Tax Audit

The Chamber of Deputies has approved the funding of children's groups from the state budget. The support will be linked to contracts with the parents and...

3 min read | August 2, 2021
The annual survey of income for the health insurance company must be submitted by 2 August 2021 COVID-19

The deadline for submitting the Survey of Income and Expenses for the year 2020 for the health insurance company has been extended until 2 August 2021 by an...

3 min read | July 30, 2021
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