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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

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How the minimum levy for self-employed workers will increase in 2025 Personal income tax
Marek Toráč
| 4 min read | December 3, 2024

All articles

Contractual penalty as a means of abuse of law Tax & Accounting

The Supreme Administrative Court (hereinafter the “SAC”), in its judgment No. 2 Afs 205/2024-37 issued on 10 September 2025, dismissed the cassation...

7 min read | October 29, 2025
The cost of complex advertising services from the perspective of the SAC – a turn for the better? Corporate income tax

The Supreme Administrative Court (“ SAC ”), in its current judgment No. 21 Afs 94/2025 of 12 September 2025 (the “ Judgment ”), dealt with the issue of the...

7 min read | October 29, 2025
Risk cooperation: When is cooperation considered to be disguised job placement? Labour and Immigration law

The Employment Act (“EA”) allows only persons with the relevant employment agency permit to provide employment. [1]

6 min read | October 29, 2025
The new single monthly employer report – what employers can expect from 2026 Payroll agenda

Act No. 323/2025 Coll. on the Single Monthly Report effective from 1 January 2026 brings fundamental changes in the area of employers’ communication with...

9 min read | October 29, 2025
Tax revolution for non-residents in the management of companies: What awaits you from 2026? Personal income tax

From 1 January 2026, a major change in the tax regime for members of corporate bodies who are not tax residents in the Czech Republic will come into force....

4 min read | October 29, 2025
New grant opportunities. Digitalisation, research and development of innovative solutions Grants

During the chilly autumn days, several interesting and mainly expected subsidy calls for small, medium and large companies outside Prague were announced....

7 min read | October 23, 2025
Changes to pension payments abroad from 2026 Personal income tax

Following the changes related to the adopted pension reform, the payment of pensions to Czech pensioners living abroad will be simplified as of 1 January...

Marek Toráč
| 4 min read | October 14, 2025
Protection of trade names in the case law of the CJEU Corporate and Commercial Law

In preliminary ruling proceedings in case C-365/24, the Court of Justice of the European Union dealt with trademark law and the protection of trade names....

Olga Králíčková
| 4 min read | October 14, 2025
Supreme Court: Variable pay and work discipline Labour and Immigration law

In its judgment of 30 April 2025 (file no. 21 Cdo 3471/2024), the Supreme Court of the Czech Republic (“Supreme Court”) dealt with the case of whether an...

4 min read | October 14, 2025
Constitutional Court: General courts wrongly assessed the case of drunken teachers Labour and Immigration law

We have already written about the case of the teachers whose employment was immediately terminated because of alcohol consumption in the workplace. [1] The...

Tomáš Kreisl
| 5 min read | October 14, 2025
Return to the original regime: sales of companies and shares once again exempt from income tax Personal income tax

From 1 January 2026, investors and business owners will see another significant change. The Chamber of Deputies approved an amendment to the Income Tax Act...

Anna Beránková
| 5 min read | October 14, 2025
End of contradictory rulings: morality goes aside, SAC upholds obligation to tax income from prostitution Personal income tax

The Supreme Administrative Court (“SAC”) reacted to the continuation of the well-publicised case concerning the taxation of income from prostitution with a...

Anna Beránková
| 5 min read | October 8, 2025
Undeclared work: New obligations for employers apply from October Payroll agenda

A significant change in the area of foreigner employment came into effect on 1 October 2025 . The amendment to the Employment Act introduces a new legal...

Anna Beránková
| 4 min read | October 7, 2025
From the case-law: When is severance pay really exempt from insurance premiums? Payroll agenda

The Supreme Administrative Court (“SAC”) dealt in its judgment No. 10 Ads 67/2025 with a dispute between GRASO a.s. and the Czech Social Security...

Anna Beránková
| 6 min read | September 30, 2025
Active seniors bring savings and experience to companies – discount on insurance premiums proves successful Payroll agenda

Employers in the Czech Republic are increasingly using a tool designed to support support the employment of disadvantaged groups on the labour market. The...

Anna Beránková
| 3 min read | September 30, 2025
The agreement on the settlement of joint matrimonial property does not constitute the transfer of a business share Legal

The High Court in Prague dealt with a case (Resolution No. 7 Cmo 2/2025), in which an appeal was filed by a company against a resolution of the Municipal...

4 min read | September 30, 2025
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