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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

Narrowing down of subjects liable to electronic record of sales? Advisory

A group of members of parliament presented a draft bill to the Chamber of Deputies on 26 June 2018, which narrows down the circle of subjects, for whom the...

3 min read | August 2, 2018
Shares plans and international exchange of information International Taxes Advisory

Have you received shares (free of charge or at a discount) as part of an employee shares or option plan? Mainly employees working in Czech branches of...

4 min read | July 26, 2018
Reporting employment commencement and electronic sick leave certificate Tax & Accounting

The ministry of labour and social affairs has presented a proposal for introduction of an electronic sick leave certificate, more specifically its 1st stage...

3 min read | July 24, 2018
The option of deferring unpaid tax Tax Audit

Did you underestimate the financial reserve for paying taxes or have you detected a registered underpayment?

4 min read | July 18, 2018
General meeting for approving the financial statement Audit

June, for most of us, is the time of beginning summer, approaching holidays and leave from work. Statutory bodies of companies with the accounting period of...

Klára Honzíková
| 8 min read | June 27, 2018
IFRS 15 – Revenues from Contracts with Customers or New rules for reporting revenues came in operation on 1 January 2018 Audit

The accounting period beginning after 1 January 2018 is the first period, in which accounting entities drawing up an accounting statement according to IFRS...

5 min read | June 27, 2018
Summer seasonal jobs - what about taxes? Tax & Accounting

Summer workers pay taxes based on the contract they signed and based on their gross salary or remuneration for work. Students can have any amount of income...

3 min read | June 21, 2018
Tax regime of reimbursements and benefits by free performance of function Tax & Accounting

The General Financial Directorate within the Coordination Committee with the Chamber of Tax Advisors expressed its agreement with the conclusion that, even...

3 min read | June 21, 2018
How to tax the income from insurance claim for property damage? Tax Audit

On May 31, 2018, the Supreme Administrative Court (NSS) issued the judgement No. 7 Afs 145/2018 - 22, where the subject of the dispute was the taxation of...

3 min read | June 21, 2018
End of discussion on co-existent positions? Tax & Accounting

The Supreme Court again dealt with the issue of the admissibility of the co-existence of functions in the exercise of the position of a member of the...

5 min read | June 12, 2018
Consolidated Financial Statements - What should concern you? Audit

On January 1, 2016, the new lower limits for the mandatory preparation of consolidated financial statements entered into force. As a result, the number of...

5 min read | June 12, 2018
The government has approved stricter sanctions for not substantiating the financial statement Advisory

On 6 June 2018, the government approved a draft amendment on business corporations and other bills presented by the Ministry of Justice on 23 February 2018....

3 min read | June 8, 2018
Amendment of the Foreign Exchange Act Insight

The government has approved an amendment of the foreign exchange activity act, which should take effect on the first day of the third calendar months after...

3 min read | June 1, 2018
Would you like to donate real estate that you use for business to your children? Continuation, this time from the perspective of VAT. Tax & Accounting

In the previous article, we tried to point out possible risks when donating real estate you use for business to your children. In this article, we will focus...

Ivan Fučík
| 6 min read | May 31, 2018
Taxation of foreign sportsmen in the Czech Republic Taxation of expats

One of the main criteria for determining the extent of tax liability in personal income taxes in the Czech Republic (hereinafter “CR”) is the specification...

9 min read | May 31, 2018
Additional VAT assessment from inventory shortfall Insight

The Supreme Administrative Court recently issued a judgment in the matter of additional value added tax assessment from stock inventory shortfall.

3 min read | May 30, 2018
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