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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 General Financial Directorate summarises the conditions for applying deduction for support of research and development Tax & Accounting

The General Financial Directorate has published summary information for income tax payers on the necessary conditions for successful application of...

3 min read | October 10, 2017
Applying entitlement to VAT deduction – judgment of the Regional Court Tax Audit

On September 6, 2017, Prague Regional Court of Justice issue a judgment, which deals with exercising the right to deduct VAT. This judgment, by reference to...

3 min read | October 10, 2017
Financial Administration Issues New Method to Ensure Tax Tax & Accounting

The order to ensure tax is a tool which the Financial Administration can use in cases where there is a potential risk of a tax subject avoiding tax and thus...

3 min read | October 2, 2017
The repeatedly discussed article 24 paragraph 2 letter zc) of ITA Tax & Accounting

After a judgment representing a turning point, which related to the tax on acquisition of immovable property, there is another one coming. This one focuses...

4 min read | October 2, 2017
Amendment to Act on International Cooperation in Tax Administration in Force Tax & Accounting

The Collection of Laws received a new addition on September 19 th when the amendment to act on international cooperation in tax administration has been...

3 min read | September 26, 2017
Ban on Double Jeopardy for The Same Act in Tax Law and in Criminal Law - Further Development of Case Law Tax Audit

As we have promised, we continue to monitor the development of case law relating to the ban on double jeopardy. Nearly one year after the issuing of a...

Ivan Fučík
| 13 min read | September 26, 2017
Increase of minimum wage Insight

The proposition submitted by the minister of labour and social affairs has been passed by the government. It will come into force January 1 st , 2018 and...

2 min read | September 26, 2017
VAT Registration by State Not Unlimited in Time Tax & Accounting

The Supreme Administrative Court (SAC) have recently been dealing with a case from the year 2009 where an entrepreneur – not a VAT taxable person – had...

3 min read | September 26, 2017
Where to look for answers to difficult accounting questions?? Tax & Accounting

… in readings of the National Accounting Council …

8 min read | September 26, 2017
Order to Ensure Tax and its Excessive Use Tax Audit

During the last 2 years, the topic of orders to ensure tax has been frequently discussed by many, not only the experts. How justified is the use of this...

Ivan Fučík
| 12 min read | September 25, 2017
Receipt lottery Tax & Accounting

On October 1 st the receipt lottery called “Účtenkovka” in Czech is being launched. The idea to create the lottery came from the Ministry of Finance;...

3 min read | September 18, 2017
South-bohemian village wins dispute for 3.000 with the state Tax Audit

On January 1 st , 2014, statutory measure of the Senate No. 340/2013 Sb. On Real Estate Acquisition Tax came into force substituting the previous legal...

8 min read | September 14, 2017
Taxation of Professional Athletes – New Judgement Tax Audit

In the June issue of our newsletter we have published an article about taxation of professional athletes which focused mainly on the question whether...

6 min read | September 14, 2017
How to form a company Advisory

Forming a company may appear to be a seemingly simple administrative process. In order to successfully accomplish it, however, it is necessary to submit a...

5 min read | August 31, 2017
Tax eligibility of expenditure on promotional events Tax & Accounting

When you say promotional events, people will most frequently recall some event, where a company presents itself, its products or services with the aim of...

Petra Vaněčková
| 11 min read | August 31, 2017
Newsletter for the second quarter 2017 Tax Audit

AUSTRIA

7 min read | July 28, 2017
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