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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

Planned changes to VAT - Part 1 Tax & Accounting

Among the documents for discussion at a sitting in the Chamber of Deputies is currently document no. 206 which contains planned suggested amendments, besides...

8 min read | November 19, 2018
An increase of the repo rate Tax Audit

The board of the Czech National Bank has increased the two-day repo rate to 1.50 %. This year, the rate has been raised several times already, and this...

2 min read | November 8, 2018
Participation in sickness insurance for a contractual and a foreign employee Tax Audit

Interpretation of the individual legal terms in the area of insurance or taxes tends to be unclear in some cases and in practice, diverse assessments of tax...

8 min read | November 5, 2018
News Concerning Treaties for the Avoidance of Double Taxation International Taxes Advisory

It has been over a year since we last wrote about the development in the area of treaties for the avoidance of double taxation. In the article, besides the...

8 min read | November 5, 2018
What to keep in mind during the 2018 financial statement Audit

The approaching end of the year is the time of preparation for drawing up the financial statement for many accounting entities. The amendment of accounting...

8 min read | November 5, 2018
Registration of actual owners of companies Advisory

The deadline for fulfilling the duty of entering data on actual owners of companies into the Register of data on actual owners of companies is approaching.

3 min read | November 1, 2018
EET and the ending exception for visually impaired entrepreneurs Advisory

As of the end of the year 2018, the validity of the exception from the duty to report revenues within the electronic cash register regime will end for...

3 min read | October 26, 2018
VAT in the case of partners of a consortium (formerly association) Tax & Accounting

By act no. 170/2017 effective from 1 July 2017, special stipulations for VAT have been cancelled in the VAT act for persons, who have united and provide...

3 min read | October 23, 2018
Do you know how to correctly fill up supplemental tax statements? Tax Audit

Every taxpayer, if subject to applicable tax legislation, is obliged to submit a regular tax statement which the tax administration uses as a base for...

7 min read | October 22, 2018
Abuse of rights concerning tax Tax Audit

Our tax legislation and the Tax Code do not currently explicitly provide a generic regulation for the abuse of rights, or else a generic regulation for the...

Ivan Fučík
| 6 min read | October 22, 2018
Change of taxation of investment funds Tax & Accounting

In July 2018 legislation has been passed which changes the definition and taxation of an elemental investment fund. The amendment to the Act on Income Tax...

3 min read | October 11, 2018
More unreliable persons in the field of VAT Tax Audit

In the Czech Republic at the end of September 2018, there were 15 542 subjects recorded who pay VAT unreliably. This number comprises of 8 317 unreliable VAT...

3 min read | October 11, 2018
Blanket reverse charge and its conditions International Taxes Advisory

Based on the agreement reached by the ECOFIN council, a general extension of the VAT reverse charge mechanism shall apply to domestic transactions of value...

3 min read | October 8, 2018
Amendment to the VAT Act and changes to taxation of executive directors Tax & Accounting

One of the aspects of the amendment to the VAT Act which, according to plan, should have come into force in January 2019 (judging by the current state of the...

6 min read | October 7, 2018
Transparency for tax consultants: The end of tax consultancy? Part 2. Tax & Accounting

In one of our previous issues we have informed you about the directive that is being prepared and concerns mandatory automatic exchange of information in the...

9 min read | October 7, 2018
Inspections of compliance with the GDPR GDPR

Activity of the office for personal data protection (OPDP) has grown considerably during the 4 months since the GDPR entered into force. The OPDP...

1 min read | September 27, 2018
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