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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

Subsistence expenses abroad from January 1, 2018 Insight

Entitlement to subsistence expenses abroad is incorporated in the Labour Code, more specifically in article 170 paragraph 1, which says: “in case of a...

2 min read | January 30, 2018
Novelties in the personal income tax for the year 2017 and 2018 – part 2 Taxation of expats

Based on amendments of the income tax act passed last year and in the year before last, a number of changes are occurring for the taxable period of the year...

6 min read | January 25, 2018
In Accordance with GDPR? GDPR

We have already touched on this topic in the article GDPR – the Topic of 2018. In that article, we have said that the GDPR will be one of the most discussed...

7 min read | January 15, 2018
News for 2017 and 2018 in Personal Income Tax - Part. I Tax & Accounting

The amendments to Act on Income Tax adopted during the last two years brought several changes applicable for the tax periods 2017 and 2018. The most...

6 min read | January 15, 2018
News in payroll and HR for 2018 Tax & Accounting

Parental allowance

7 min read | December 21, 2017
GDPR – the Topic of 2018 GDPR

You must have already seen or heard these four letters somewhere sometime recently. Or maybe you have heard the words “new law on protection of personal...

5 min read | December 21, 2017
Employing Foreigners – Step by Step Taxation of expats

There is a growing need nowadays to employ not only citizens of the Czech Republic, but also employees from the European Union or from third countries....

9 min read | December 8, 2017
News in payroll and HR for 2018 - Part I. Tax & Accounting

We originally expected a lot of changes to labour law connected issues as of January 1 st , 2018. However, the amendment to the Labour Code has been hindered...

6 min read | December 8, 2017
The first experiences with drawing up and submitting the Country – by Country Report International Taxes Advisory

At the end of October, the deadline for submission of Country – by Country Report expired for some Czech companies, which are part of a supranational group...

6 min read | November 23, 2017
Consolidation – How to do it Audit

A consolidate financial statement portrays the financial situation of a group of companies as one whole. To find out more, you can read an interview with...

Milan Pašek
| 10 min read | November 23, 2017
Intangible assets from the perspective of Czech and international accounting regulations Tax & Accounting

Intangible assets are, due to their intangible nature, often more difficult to handle for the accounting entity or its accounting department than tangible...

Jan Vácha
| 8 min read | November 9, 2017
Audit and the work of an auditor Audit

The term “audit” has been mentioned very often recently. On the general level, this term now conceals a number of various services, from financial audit, to...

Milan Pašek
| 7 min read | October 24, 2017
QUALITY INTERNAL CONTROL SYSTEM, QUALITY SLEEP Audit

A natural disposition of every management of a company is to create such a management tool that would prevent the emergence of unexpected losses as much as...

7 min read | October 24, 2017
How to account for reserves and when can reserves be deducted from the tax base? Accounting

How to account for reserves and when can reserves be deducted from the tax base?

Petra Vaněčková
| 1 min read | October 11, 2017
How has the taxation of photovoltaic power plants progressed? Tax & Accounting

Photovoltaic power plants belong among alternative sources of electricity production, because these power plants use solar radiation to produce electricity....

10 min read | October 11, 2017
Photovoltaic power plants under close inspection Tax & Accounting

Headlines such as “The State to Limit Profitability of Green Energy, Will Draw Away Excess Profit” or „State Authorities to Look into Photovoltaic Power...

5 min read | October 11, 2017
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