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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

Natural inventory decline and setting its norms or when is it a tax cost? Accounting and economic advisory

Natural inventory decline represents an inventory difference, which has its specifics that we will discuss in the following paragraph.

Ivan Fučík
| 9 min read | July 30, 2021
New Rules on Sick Pay and Paternity Leave Tax & Accounting

Long-term Care

Marek Toráč
| 5 min read | July 27, 2021
Giving instructions to statutory authorities in shareholder agreements Legal

According to the applicable legislation, business management and strategic management of a company is within the scope of activity of the statutory...

Martina Šumavská
| 4 min read | July 26, 2021
How to proceed in case of destroyed or damaged accounting records Audit

The Financial Administration of CR has issued information on how accounting entities as well as natural persons should proceed in case of destruction or...

3 min read | July 26, 2021
Authentication of electronic signatures by a notary Legal

An amendment of the Code of Notarial Procedure is currently being discussed at the Senate, which is intended to enable authentication of electronic...

Martina Šumavská
| 4 min read | July 26, 2021
Easier understanding about Covid compensation. The new portal will offer free assistance to entrepreneurs COVID-19

At the beginning of June, in co-operation with Prague 11, we launched the www.czcovid.cz portal for free assistance to entrepreneurs. They will find...

3 min read | July 26, 2021
New rules for deducting interest on housing finance loans Tax Audit

With the entry into force of Act No. 386/2020 Coll., repealing Senate statutory measure No. 340/2013 Coll., on the Tax on the Acquisition of Immovable...

Marek Toráč
| 5 min read | July 26, 2021
Prolonged guarantee and VAT – exempted insurance activity Tax Audit

In its recent decision in the case C-695/19 (Rádio Popular), the European Court of Justice provided answers to preliminary questions regarding VAT assessment...

5 min read | July 23, 2021
Rules and consequences of the extensive waiver of default interest in connection with the COVID-19 pandemic Tax Audit

In connection with the extraordinary situation relating to the COVID-19 pandemic, the finance minister issued several decisions last year and this year,...

6 min read | July 21, 2021
Tax perspective on donations to victims of natural disasters Tax & Accounting

Act no. 586/1992 Coll., on income taxes as amended (hereinafter the “ITA”) governs provided gratuitous transactions (donations) from the perspective of being...

5 min read | July 20, 2021
Introduction of carbon levy Tax & Accounting

As part of the “Carbon Border Adjustment Mechanism (CBAM)”, the European Commission has proposed the introduction of a carbon levy, which is to take effect...

2 min read | July 19, 2021
Factoring – a term that is known, but not much and is sometimes use incorrectly Audit

Every company tries to find the best way to accommodate the conditions of its customers and at the same time to ensure payment of its receivables. Below we...

Michal Kováč
| 8 min read | July 16, 2021
MoLSA will help employees and employers affected by the tornado using the targeted Tornado programme. Advisory

The Ministry of Labour and Social Affairs has introduced the Tornado programme. The programme aims at supporting jobs and helping companies from the areas...

4 min read | July 12, 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 | July 8, 2021
Regions affected by the tornado will receive tax relief Tax & Accounting

In connection with the extraordinary event – a tornado in the districts of Břeclav and Hodonín, the Finance Ministry published Financial Newsletter no....

5 min read | July 8, 2021
End of entitlement to drawdown of emergency caregiver allowance COVID-19

As of 30 June 2021, following the end of the school year, the exceptional option supported by legislation, based on which it was possible to draw down...

2 min read | July 7, 2021
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