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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

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How the minimum levy for self-employed workers will increase in 2025 Personal income tax
Marek Toráč
| 4 min read | December 3, 2024

All articles

Significant reduction in road tax for vehicles with air suspension Taxes and Accounting

As of this year, truck operators can already save significantly on road tax. On 1 July 2025, an amendment to the Road Tax Act came into force, bringing...

3 min read | September 30, 2025
Violation of the shareholders’ agreement may render the resolution of the company’s body null and void Corporate and Commercial Law

The High Court in Prague dealt with a case (Resolution No. 7 Cmo 23/2025) concerning the invalidity of a decision of the Supervisory Board.

Tomáš Kreisl
| 4 min read | September 30, 2025
Do flat-rate expenses really make the Czech Republic a paradise for self-employed people, as suggested by a study by PAQ Research? The shoe pinches us somewhere else Studies

“Self-employed? Same work, up to four times lower taxes.” The headline, which reliably served as a trigger for public outrage, spread across virtually all...

3 min read | September 22, 2025
Now is the time to create a VAT group or change it Value-added tax

Are you considering creating a VAT group (or changing it) to be registered from January 2026? The main advantage of a VAT group is that its members do not...

3 min read | September 16, 2025
Changes in the taxation of income from employee shares, interests, and options Tax & Accounting

After incorporating amendments proposed by the Senate, the Chamber of Deputies of the Parliament of the Czech Republic approved an amendment to the Income...

6 min read | September 16, 2025
Reaching the age of 26: The Supreme Administrative Court has clarified when the entitlement to tax relief ends Personal income tax

Are you planning to claim tax relief on a child who is soon to turn 26? Keep in mind that if your child’s 26th birthday is on the first day of the month, you...

3 min read | September 16, 2025
Average wage for 2026 published Payroll agenda

The Ministry of Finance of the Czech Republic has determined the expected average wage for the year 2026 by Communication No.312/2025 Coll., which should...

Marek Toráč
| 3 min read | September 16, 2025
(At least partial) clarification of the VAT regime for profit adjustments – CJEU rules Value-added tax

In April this year, we drew your attention to the opinion of the Advocate General of the Court of Justice of the European Union in Case C-726/23 and to the...

Richard Knobloch
| 7 min read | September 11, 2025
European funds after 2027? Czech Republic to less money under new rules Grants

After 2027, European money will be distributed according to new rules. The European Commission has proposed a budget that is more flexible, more targeted and...

6 min read | September 10, 2025
Judgment of the Supreme Administrative Court on advertising services or what to watch out for during tax audits Tax & Accounting

The recent judgment of the Supreme Administrative Court (SAC) in the ALBIXON case brings several important messages for the practice of Czech companies. In...

4 min read | September 10, 2025
“ABUSE OF RIGHTS” or what August brought Tax & Accounting

In August 2025, we noted a trio of interesting Supreme Administrative Court (SAC) judgments relating to the area of abuse of rights.

10 min read | September 9, 2025
Amendment to the Act on Accounting, Auditors and Additional Taxes published in the Collection of Laws Audit of financial statements

On 2 September 2025, Act No. 316/2025 was promulgated in the Collection of Laws, which contains the changes that were adopted (and have been discussed for...

3 min read | September 8, 2025
High-risk professions will receive a mandatory pension contribution from 2026 Payroll agenda

From 1 January 2026, new legislation will come into force introducing a mandatory contribution to retirement savings products for employees performing...

Anna Beránková
| 3 min read | September 5, 2025
The Czech labour market is ageing, foreigners are the solution Payroll agenda

Demographic developments in the Czech Republic clearly show that the domestic labour force will not be sufficient to meet the needs of the labour market in...

Anna Beránková
| 4 min read | September 5, 2025
Legal uncertainty surrounding the registration of beneficial owners: Courts say state cannot fine companies for failing to provide data Legal

According to a new ruling by the Supreme Administrative Court (judgment of 1 August 2025, ref. no. 5 As 1/2025–65), the state cannot fine companies for...

Veronika Odrobinová
| 5 min read | September 3, 2025
Price of goods vs. royalties: what to take from the Australian PepsiCo dispute Transfer pricing

There is frequent discussion within the EU as to whether distributors’ remuneration, which is typically expressed as a margin on sales, also includes license...

4 min read | August 27, 2025
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