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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

New interest deductibility rules in the Czech Republic Tax & Accounting

We would like to inform you that an amendment of the Czech Income Tax Act came into force in March 2019. The amendment implements some of the “ATAD” rules in...

5 min read | June 13, 2019
Implementation of digital tax in the Czech Republic Tax & Accounting

In the previous issues we informed you about the intention of the European Union to introduce digital tax across the entire Union. In March 2018, the...

4 min read | May 16, 2019
Fines for excess document retention of employee data GDPR

Last year, the Office for Personal Data Protection imposed a fine of CZK 180.000 for excess retention of copies of employee documents.

3 min read | May 16, 2019
The concept of “beneficial owner” as seen by the ECJ International Taxes Advisory

This February the European Court of Justice (ECJ) delivered two judgements relating to six similar cases. Four of these cases (C-115/16, C-118/16, C-119/16...

8 min read | May 16, 2019
Submissions to the tax authority must be done correctly Tax Audit

Any submission to the tax authority, meaning an action done by a person partaking in tax administration towards the tax authorities, must be done in...

7 min read | May 16, 2019
Parliament approved electronic sick notes starting January 1st, 2020 Tax & Accounting

On May 10 th , 2019 the Czech Parliament passed the amendment proposing a change of the electronic sick note which includes additional requirements made by...

3 min read | May 15, 2019
The Senate proposes to abolish real estate transfer tax Tax & Accounting

The Senate Committee on National Economy, Agriculture and Transport proposed to abolish the legislative measure on tax on real estate acquisition. However,...

2 min read | May 4, 2019
From entrepreneurship to business corporation Advisory

As the saying goes, man is a social animal. When it comes to entrepreneurship, however, we tend to prefer being our own bosses, we strive for independence....

9 min read | May 2, 2019
It is possible to decide about distribution of profit until the end of the following accounting period Audit

“The 27th panel of the Supreme Court (hereinafter SC) consisting of chairperson Filip Cileček and the judges Marek Doležal and Petr Šuk, explained in a...

Ivan Fučík
| 6 min read | April 23, 2019
Categorization of accounting entities or Do you know what your obligations are? Audit

Categorization of accounting entities was established by an amendment of act no. 563/1991 Coll., on accounting (hereinafter the “act”), as of 1 January 2016....

9 min read | April 18, 2019
Specification of super-gross wage in case of foreign insured persons Taxation of expats

Since 1 January 2019, an amended stipulation of article 6 paragraph 12 of the income tax act has been in operation, which affects calculation of the tax base...

3 min read | April 17, 2019
Tax package and personal income tax Tax & Accounting

Within the so-called tax package (act no. 80/2019 Coll.), which we have repeatedly informed you about, some stipulations of the income tax relating to...

3 min read | April 16, 2019
Development in ratification of the MLI International Taxes Advisory

In our article on the news in treaties on prevention of double taxation, we have, among other things, informed you about the beginning of the process of...

3 min read | April 12, 2019
Implementation of DAC 6 directive International Taxes Advisory

The finance ministry presented a draft amendment of tax laws in March in connection with implementation of legislation of the European Union, more...

4 min read | April 10, 2019
Increase in taxes on spirits, tobacco and gambling? Tax & Accounting

The finance ministry has sent a draft bill to the comment proceeding, which changes some tax laws in connection with increasing income of the public budgets....

2 min read | April 9, 2019
News on corporate income tax from 1 April 2019 Tax & Accounting

The news about an amendment of the tax laws of the so-called tax package, which amends a total of 10 acts, has appeared in the media several times already....

Petra Vaněčková
| 6 min read | April 5, 2019
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