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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 moment of accounting for revenues and their valuation Audit

The moment, when an accounting entity accounts for a taking (revenue) is of substantial importance both from the perspective of the accounting and from the...

6 min read | January 26, 2017
Requirements for members of supervisory board – foreigners International Taxes Advisory

In the Czech Republic, members of statutory bodies in multinational corporations are very often foreigners who are Czech non-resident taxpayers. These...

5 min read | January 26, 2017
Judgment of the SAC – tax proceeding, inactivity of the tax administrator, request for service abroad Tax Audit

In our practice, we have encountered an interesting judgment of the Supreme Administrative Court (further only referred to as the SAC) on the subject of the...

Ivan Fučík
| 6 min read | January 26, 2017
VAT rules on vouchers Tax & Accounting

After four years of talks, Directive 2016/1065 was adopted by the Council of the European Union in June 2016. The Directive provides for VAT rules on...

5 min read | January 26, 2017
E-sales and door-to-door sellers Tax & Accounting

From 1 st March 2017 the Act on Electronic Record of Sales will concern also sellers who sell products from companies like Avon or Amway. The obligation to...

2 min read | January 26, 2017
Reduction of ceiling of flat rate expenses for entrepreneurs Tax & Accounting

We have already informed you a few times about the tax package currently under discussion which should affect a large selection of laws which include also...

3 min read | January 26, 2017
Real estate tax – paved areas and their use for business purposes Tax & Accounting

Although the year 2017 does not bring any major changes in terms of the real estate tax, entrepreneurs should keep their eyes open anyway.

Petra Vaněčková
| 5 min read | January 13, 2017
Changes regarding payroll from 1st January 2017 Tax & Accounting

The beginning of the new year hasn’t brought any significant changes to the labour law, wage taxation, or payments of social and health insurance. A...

9 min read | January 13, 2017
E-shops will be required to use e-sales from 1st March 2017 Tax & Accounting

The Finance Minister Andrej Babiš promised at the end of last year that Act on Electronic Record of Sales will include exceptions and that e-sales will not...

3 min read | January 13, 2017
A decision of the Supreme Administrative Court in a long-standing dispute of Czech Radio Tax & Accounting

An old dispute between the Appellate Financial Directorate and Czech Radio is nearing its unravelment. The Supreme Administrative Court in Brno has received...

9 min read | January 13, 2017
E-sales month after its introduction and first controls by the Financial Administration Tax & Accounting

There have been two system failures in e-sales during its first month, 13 th and 31 st December. In the first case, messages were returned from data boxes...

3 min read | January 5, 2017
VAT rate for newspapers and magazines Tax & Accounting

The president has not signed the amendment of Act on the Value Added Tax which was supposed to transfer newspapers and magazines from the first to the second...

2 min read | January 5, 2017
News regarding the electronic record of sales Tax & Accounting

The beginning of last year ’s last month saw the start of a new system, which has been talked about a lot for more than a year both by politicians and by the...

7 min read | December 22, 2016
Financial statement? Financial statement! Audit

As the end of the year approaches, the end of the accounting period is also coming for a number of companies, and with it the duty to draw up a financial...

8 min read | December 22, 2016
How to manage the administrative burden of employers at the beginning of the year Tax & Accounting

The end of the year, a time of financial statements and regularly also of legislative changes, is approaching. The employees of wage departments usually do...

6 min read | December 22, 2016
Proving the origin of assets Tax & Accounting

Based on these new provisions, the tax administrator can focus randomly on a selected taxpayer with the aim of verifying, if his declared income corresponds...

5 min read | December 1, 2016
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