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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
Supreme Administrative Court: Limits on Monitoring Electronic Communication Labour and Immigration Law | Legal
Tomáš Kreisl
| 3 min read | July 21, 2026
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
New Employee Registration Rules with the CSSA Effective July 1, 2026: Employers Must Act Sooner Than Before Payroll agenda
Roman Burnus
| 6 min read | June 30, 2026

All articles

Coronavirus and compensation of demage for entrepreneurs - questions and answers COVID-19

I had to close down my business premises as a result of an emergency measure. Am I entitled to compensation of damage from the state?

4 min read | March 18, 2020
Tax relief relating to emergency measures COVID-19

On 16 March 2020, the Financial Administration decided to react to the emergency measures currently in operation in relation to the spreading of the...

7 min read | March 18, 2020
Record of sales in special regime Insight

On 9 October 2019, and amendment of act no. 112/2016 Coll., on the use of electronic cash registers, promulgated under number 256/2019 Coll. was published in...

7 min read | December 9, 2019
Draft bill on taxation of digital services Tax & Accounting

On 18 November 2019, the Czech government approved a draft bill on the digital services tax. The draft of the new bill is being sent to the Chamber of...

16 min read | December 9, 2019
INTERNATIONAL TAXATION (R)evolution in international taxation International Taxes Advisory

The OECD is continuing the fight for fairer distribution of profits of companies active in the field of digital economy. In recent days the OECD has taken...

10 min read | November 10, 2019
Special e-sales regime, and lower tax on water and sewer rates, and selected services Insight

In May 2020 the amendment to the Act on Electronic Records of Sales comes into effect. It concerns entrepreneurs who belong to the 3 rd and 4 th phases. That...

2 min read | October 31, 2019
Insurance premiums and members of Czech governing bodies Tax Audit

Taxation of income of managing directors and other members of governing bodies as well is currently a widely discussed topic, both by the expert public and...

6 min read | October 28, 2019
Accounting for cryptocurrencies Audit

The first attempts to introduce a kind of electronic money took place already mid-20 th century when the internet began gradually growing. The aim was to...

5 min read | October 12, 2019
New rules for applying VAT to vouchers Tax & Accounting

The amendment of Act 235/2004 Coll. on Value Added Tax (further only “VAT Act”), in effect since 1 April 2019, which we have written about in several...

6 min read | September 30, 2019
Dependent agent and a permanent establishment of the represented entity International Taxes Advisory

If a foreign company is using an entity on our market, which mediates sale of products of this foreign company directly to clients in the Czech Republic...

14 min read | September 9, 2019
The pitfalls of accounting for an organizational unit abroad International Taxes Advisory

Probably every one of us has encountered the term organisational unit, or from the year 2014 (in connection with recodification of civil and commercial law)...

12 min read | September 9, 2019
Research and development – an entry deductible from the tax base – how to apply the new rules correctly Tax & Accounting

This January, we informed you about an amendment of the stipulations of the Income Tax Act, which govern the rules for application of an entry deductible...

4 min read | September 9, 2019
Czech-German VAT information exchange International Taxes Advisory

Following the signed agreement on direct cross-border exchange of VAT information , the first common meeting of a work group consisting of representatives of...

2 min read | August 29, 2019
Transfer pricing - new communication Guidance D34 Transfer pricing

At the end of May this year, the Ministry of Finance issued the new Guidance D - 34 concerning transfer pricing. According to the authors, “the Guidance was...

Ivan Fučík
| 6 min read | July 25, 2019
What’s new in e-sales Advisory

In our previous article about the electronic record of sales ( read it here ) we discussed the interventions of the Constitutional Court into the e-sales...

5 min read | July 24, 2019
Draft law on digital tax International Taxes Advisory

The Ministry of Finance has sent out a draft law on digital tax for an open consultation. You can find more about the expected draft here . It should serve...

4 min read | July 19, 2019
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