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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

Amendment of the income tax act Tax & Accounting

On 21 December 2018, a draft bill was approved at the Chamber of Deputies, which contains amendments to the Income Tax Act (hereinafter “ITA”), among other...

5 min read | January 26, 2019
Changes in tax laws in Slovakia from 1 January 2019 – part 1 - value added tax International Taxes Advisory

From the year 2019, the concept of value added tax (hereinafter VAT) security deposit is cancelled in Slovakia. Originally, the future taxpayer was in some...

9 min read | January 26, 2019
Research and development – the most recent findings from court judgments. Further development? Tax & Accounting

Research and development (R&D) is an interesting entry from the tax perspective when calculating the income tax. Research and development as a deductible...

8 min read | January 11, 2019
Preclusion or statute of limitation in tax law, or when will your tax liability be precluded? Tax Audit

There are many terms in legal theory, which intersect to a certain extent in legal practice, and yet diametrically different legal effects are connected to...

Ivan Fučík
| 9 min read | January 11, 2019
Change of travel expense reimbursement rates Advisory

On December 28, 2018 a regulation was issued regarding a change of the base rate of travel reimbursement including use of motor vehicles and meal allowance,...

3 min read | January 9, 2019
Super-gross salary and foreign insured persons in 2019 Taxation of expats

On January 1, 2019 a new important amendment to the Act on Income Tax came into force, and it impacts the calculation of the super-gross salary. According to...

4 min read | December 20, 2018
Registration for VAT – what information are tax offices entitled to? Tax & Accounting

Tax offices cannot demand information from entrepreneurs upon registration for VAT in a blanket manner, follows from a recent judgement of the regional court...

3 min read | December 20, 2018
Planned changes to VAT - Part 3 Tax & Accounting

In our previous articles we have discussed some information pertaining to the changes proposed to the VAT Act, namely taxation of lease purchases,...

6 min read | December 17, 2018
Changes in insurance for self-employed persons from 2019 Tax & Accounting

From 1 January 2019, an amendment of acts intended for performing pension and health insurance is taking effect, which brings significant changes in the...

9 min read | December 17, 2018
Introduction of five weeks of leave Tax & Accounting

A group of members of Parliament has presented a draft bill to the Chamber of Deputies, amending the stipulation of the labour code, based on which the basic...

3 min read | December 13, 2018
Planned changes to VAT - Part 2 Tax & Accounting

In our last issue we have informed you about document no. 206 discussed in the Chamber of Deputies. The second reading was scheduled for the beginning of...

6 min read | December 3, 2018
BENEFICIAL OWNERSHIP REGISTER – DO NOT FORGET TO MAKE AN ENTRY Tax & Accounting

Only until 1 January 2019 can the business corporations registered in the Companies Register make an entry about their beneficial owner in the Beneficial...

6 min read | December 3, 2018
Are you prepared for a possible change of category of the accounting entity? Audit

In October 2016, we looked on this website at an amendment of act no. 563/1991, on accounting, which brought significant changes as of 1 January 2016. One of...

Klára Honzíková
| 6 min read | December 3, 2018
Increase of minimum wage from 2019 Tax & Accounting

On 20 November 2018, the government decided about an increase of the minimum wage. The minimum wage will increase by CZK 1,150 to a total of CZK 13,350. It...

3 min read | November 22, 2018
The current situation in electronic records of sales EET Advisory

A judgement of the Constitutional Court from December 2017 has intervened in the system of electronic record of sales and cancelled selected stipulations of...

3 min read | November 20, 2018
New rules for tax deductibility of interests Tax & Accounting

We informed you in the March issue of our newsletter that at the beginning of February, the finance ministry published a draft bill, which implement the EU...

10 min read | November 19, 2018
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