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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

Insolvency proceedings form Advisory

As part of the project entitled Update of Interactive Forms for Electronic Submission for Insolvency Proceedings , the Finance Ministry published a new form...

3 min read | July 7, 2021
Antivirus programme prolonged until the end of October COVID-19

The slimmed down Antivirus programme will continue to help. According to the government, it is necessary to keep this programme in operation, in order for it...

3 min read | July 7, 2021
Confirmed by the Supreme Administrative Court: taxpayer is entitled to interest on interest Tax Audit

This article is dedicated to a legal opinion expressed by the case law of the Supreme Administrative Court regarding the question if entitlement on interest...

7 min read | June 29, 2021
How to compile notes to the financial statement correctly and efficiently Audit

The financial statement in general is defined in Act no. 563/1991 Coll., on Accounting, as amended (hereinafter the accounting act). It states that the...

13 min read | June 29, 2021
Where can the schwarz system catch up with you? Tax & Accounting

What is the schwarz system

Martina Šumavská
| 9 min read | June 29, 2021
Practical procedure for electronic trade: new VAT rules expected to take effect from 1 July 2021 Tax & Accounting

On 21 June 2021, the General Financial Directorate issued information on the amendment of the VAT act in the area of electronic commerce (e-commerce) with...

4 min read | June 28, 2021
MPs have supported a proposal for increasing pensions Tax & Accounting

Minister Maláčová submitted a proposal for an increase of pensions by CZK 300 above the annual increase and Members of Parliament supported it in the first...

2 min read | June 25, 2021
Shortening of the deadline for applying excise tax Tax Audit

Based on fresh case law of the Supreme Administrative Court, the Customs Administration of the Czech Republic has announced a change in administrative...

3 min read | June 25, 2021
CNB interest rates Advisory

The Board of the Czech National Bank decided on the following interest rates effective from 24 June 2021:

2 min read | June 25, 2021
IAS 12 - Changes in reporting Deferred Tax related to Assets and Liabilities arising from a Single Transaction Audit

In May 2021, the International Accounting Standards (IASB) Board issued the following amendment of the IAS 12 standard on Income Taxes. The previous version...

3 min read | June 24, 2021
Minimum time of rest for an employee Tax & Accounting

In its judgment from 17 March 2021, C ‑ 585/19, the Court of Justice of the European Union interpreted the respective stipulations of Directive 2003/88/EC,...

Veronika Odrobinová
| 7 min read | June 24, 2021
Protected account – a novelty in distrainments Advisory

Act no. 38/2021 Sb., which, among other things, also changes the stipulations of the Code of Civil Procedure (act no. 99/1963 Coll.), has been promulgated in...

3 min read | June 22, 2021
DAC7: new regulations to increase tax transparency in the digital economy Advisory

The European Commission has adopted new rules to increase tax transparency in the digital economy (DAC7). Digital Platform Operators will have to identify,...

6 min read | June 22, 2021
Legal dispute about re-valuation of prepayments Audit

The Appellate Financial Directorate in Brno continues a dispute with a taxpayer regarding the obligation to revaluate prepayments relating to tangible assets...

3 min read | June 18, 2021
Credit for children – a new amount of credit for the second child and other children has passed through the Senate Tax & Accounting

When approving the draft bill, which changes act no. 117/1995 Coll., on state social support, the Senate rectified and approved the amount of credit for the...

3 min read | June 18, 2021
Amendment of the Act on CNB Advisory

The Finance Ministry in cooperation with ČNB have prepared an amendment of the Act on the Czech National Bank, which has been published in the Collection of...

3 min read | June 15, 2021
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