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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

The Czech Republic is steadily getting better at VAT collection Tax Audit

The Czech Republic has seen a significant progress in the fight against tax evasions in recent years and thus has also gotten better at collecting VAT. This...

2 min read | September 27, 2018
“Flat rate” expenditure to stay the same Tax & Accounting

Wednesday September 12, the government discussed the possible rise of flat rate expenditure which could be used by tax subjects whose income comes from...

3 min read | September 24, 2018
Proposal for a directive of the European Parliament and of the Council on the protection of persons reporting on breaches (COM(2018) 218) GDPR

The Committee on European Affairs of the Chamber of Deputies have discussed the proposal for a directive of the European Parliament and of the Council on the...

Milan Pašek
| 5 min read | September 24, 2018
Possible change of how vacation days are assessed Tax & Accounting

An amendment to the Labour Code is currently in the reflection process.

3 min read | September 24, 2018
New VAT rules for vouchers Tax & Accounting

At the beginning of last year, we have published an article informing you that after four years the Council of the European Union has adopted Directive...

6 min read | September 24, 2018
Major amendment to the Labour Code Tax & Accounting

The amendment is expected to come into force in the second half of 2019 with some of its parts coming into force in 2020. It is not certain whether all of...

4 min read | September 24, 2018
News in e-sales Tax & Accounting

Nine months have passed since the publication of the judgement of the Constitutional Court reasserting that the Act on electronic record of sales is not...

7 min read | September 24, 2018
Dependent Agent and Permanent Establishment International Taxes Advisory

The regional court in České Budějovice was discussing a case pertaining to the emergence of a permanent establishment represented by a dependent agent. The...

5 min read | September 11, 2018
Export of goods and VAT - a summary of recent changes Tax & Accounting

For the purposes of VAT, export of goods is considered tax-exempt with the right of deduction of input VAT. The Czech Act on VAT defines it in Section 66;...

8 min read | September 11, 2018
Close person according to the new ruling of the Constitutional Court and possible tax impacts Tax & Accounting

On July 9, 2018, the Constitutional Court of the Czech Republic issued ruling no. II. ÚS 955/18 concerning the “definition” of the close person.

6 min read | September 11, 2018
Amendment to the Act on Electronic Record of Sales Tax & Accounting

The Government has tabled a proposal of an amendment to the e-sales legislation to the Chamber of Deputies, which was to discuss it on September 11, 2018....

4 min read | September 10, 2018
Unpaid balance on personal tax accounts may get more expensive from January 1, 2019 Tax & Accounting

A tax subject is penalized and given a late payment interest, if the subject fails to observe the due date of tax. This sanction is provided for in Section...

3 min read | August 28, 2018
Work permits for temporary work assignments Taxation of expats

If workers (foreigners) conduct their main activity in a member state of the employer’s main office, and at the same time do not wish to enter the Czech...

4 min read | August 24, 2018
The deadline for returning VAT from another member state is approaching Tax & Accounting

If, as a VAT payer registered in the Czech Republic, you have paid VAT in another member state, you are entitled being returned this tax. This applies in a...

2 min read | August 9, 2018
Leave from work according to the Labour Code Tax & Accounting

Now is the time, when most employees take their days of leave from work. In the upcoming lines, we will look more closely at what the taking of leave brings,...

9 min read | August 9, 2018
Archiving documents Audit

I do not know, how it is at your company, but at ours, the summer time is not only a time to rest and draw a breath after more than half a year of a marathon...

Klára Honzíková
| 7 min read | August 9, 2018
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