Filter insights by:

Featured insights

"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

Virtual currencies and income taxes Tax & Accounting

Although it may seem unbelievable, it has been more than ten years since the bitcoin came into existence, and it is still considered controversial. Mainly...

5 min read | April 5, 2019
Is a virtual registered office legal? Advisory

Prague Municipal Court has issued a judgment, which, among other things, notes that a “virtual office” is a legal concept. As of 20 July 2009, the...

3 min read | April 1, 2019
Be careful about the deadlines for submitting the tax declaration and insurance overviews Tax & Accounting

Every year, the beginning of April is connected to the obligation of submitting the (personal or corporate) income tax declaration. If you are a...

6 min read | March 21, 2019
Brexit and its effect on social and health insurance Tax & Accounting

We currently do not know yet, how the Brexit situation will develop. A decision about extension until the end of June 2019 has so far been made in the Great...

3 min read | March 18, 2019
Requesting return of VAT from the Great Britain with regard to Brexit International Taxes Advisory

The question if Great Britain will leave the EU on 29 March, or if it will leave with or without a deal, remains open. All of this may have an influence on...

2 min read | March 14, 2019
Tax exempt income must be reported as well Tax & Accounting

Was your income for the year 2018 higher that 5 million CZK and exempt from tax according to the legislation on personal income tax? Then you may be one of...

6 min read | March 11, 2019
Lump sum expenses for self-employed persons - new ruling of the Supreme Administrative Court Tax Audit

The Income Tax Act states that self-employed persons can apply the ir actual expenses, counter to their income, which were used to achieve, secure, and...

6 min read | March 11, 2019
The deadline for the filing of withholding and advance tax settlement is approaching Tax & Accounting

Taxpayers must file the settlement of tax on income from dependent activity for 2018 within 2 months after the end of the calendar year, i.e. by 1 st March,...

4 min read | March 5, 2019
Defence against lack of activity from the tax office and international request for exchange of information – Judgement of the SAC Insight

The SAC issued a ruling on February 7 th , 2019 by which it denied the complaining party’s appeal in cassation.

3 min read | February 28, 2019
Amendment of the act on Electronic Records of Sales Advisory

An amendment of the act on the use of electronic records of sales (EET) has currently passed through the first reading. After the amendment, the conditions...

3 min read | February 26, 2019
Investment incentives – do not lose a great chance to apply for them Tax & Accounting

Investment incentives have been provided in the Czech Republic since 1998. Their aim is to support economic development and creation of new jobs and they are...

9 min read | February 22, 2019
Binding ruling for transfer pricing Transfer pricing

Transfer pricing has in recent years become one of the most discussed topics in the area of direct tax both in the Czech Republic, and at the EU level and in...

5 min read | February 22, 2019
Annual tax settlement Tax & Accounting

An annual tax settlement for the year 2018 (“ATS”) will be performed by an employer for an employee, who:

3 min read | February 12, 2019
Changes in tax laws in Slovakia from 1 January 2019 – part 2 International Taxes Advisory

As of 1 October 2018, the income tax act introduces a definition of virtual currency for the first time. Income/ revenue is also understood to mean an...

4 min read | February 11, 2019
BREXIT ACT International Taxes Advisory

On March 29th, 2019 it will have been two years since the United Kingdom of Great Britain and Norther Ireland (further only the UK) announced their decision...

7 min read | February 11, 2019
Increase of the minimum wage and its effects Tax & Accounting

At a meeting of the government of the Czech Republic on 20 November 2018, the decree no. 567/2006 was adopted, which makes an expected change in the basic...

7 min read | January 26, 2019
Load more