Filter insights by:

Featured insights

"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

New EU Directive Preventing Tax Avoidance International Taxes Advisory

On 12th July a new directive preventing tax avoidance was approved; this directive is included in the European packaging which aims to strengthen the rules...

Ivan Fučík
| 6 min read | November 17, 2016
Group Auditing: Beware of Tax Risks Audit

To begin this article, let us ask a question: is an auditor responsible for the correctness of a tax assessment of a company he or she conducts an audit in?...

Ivan Fučík
| 13 min read | November 17, 2016
E-sales (EET) – application for receipt verification Insight

Financial Administration introduced a new web application on their website which allows the holder of the receipt to verify whether the record of receipts is...

3 min read | November 10, 2016
Taxation of transfer of immovable property – tax to be payed by the transferee Insight

Since 1 st November the new regulation says that the tax from immovable property is now to be payed by the transferee only and that it is no longer possible...

2 min read | November 4, 2016
E-sales (EET) trial run Insight

On 1st November, that is one month before it is introduced officially, a trial run of electronic record of sales (e-sales, Czech abbreviation: EET) was...

2 min read | November 4, 2016
More pensioners working this year than the last Insight

From January to September 2016 the Czech Social Security Administration (CSSA) received almost 62 thousand requests for recalculation of retirement pension...

3 min read | November 3, 2016
Double sentence for one offence forbidden by tax law and criminal law Tax Audit

“The fee as according to § 37b Act Nr. 337/1992 Coll, on the Administration of Taxes and Fees, version in force from 1st January 2007 to 31st December 2010,...

Ivan Fučík
| 5 min read | November 3, 2016
Act on proof of origin of property Insight

The act which modifies some legislation relating to providing the proof of origin of property was published in the beginning of September in the Collection...

2 min read | November 3, 2016
Central Registry of Accounts Insight

In August, the Senate approved a draft bill on the Central Registry of Accounts, the passing of which was recommended by the European Commission following...

2 min read | October 24, 2016
Companies Are Leaving the Arrangement of Electronic Records of Sales until the Last Moment Insight

Although there are less than two months left until the launch of electronic records of sales (EET), individual companies are putting off arrangement of...

2 min read | October 24, 2016
The Option of Requesting Postponement of Tax Payment or Its Division into Instalments Insight

In case of a difficult economic or social situation, a tax subject may ask the tax administrator to postpone the tax payment or request its division into...

2 min read | October 24, 2016
A Breakthrough Judicial Act on Concurrence of Posts Insight

Several days ago, the Constitutional court issued a ruling with reference no. I. ÚS 190/15, in which it challenges the arguments of the Supreme Court, based...

2 min read | October 24, 2016
AN AMENDMENT OF THE INCOME TAX ACT – Part 4 Tax & Accounting

In August, the government presented a draft bill to the Chamber of Deputies, which fundamentally changes some tax laws (sent out as Parliamentary print no....

11 min read | October 21, 2016
Cancelled Taxation of Working Pensioners’ Pensions Insight

The General Financial Directorate announces that the Constitutional Court has decided about the unconstitutionality of the stipulation of the income tax act,...

2 min read | October 21, 2016
A liberalisation of sanctions and deadlines for submitting a control report from the perspective of the Czech lawgiver Tax & Accounting

In the middle of the summer holidays, an amendment of the VAT act took effect, which brought several minor changes in relation to submitting a control...

7 min read | October 21, 2016
Gaming Tax Insight

As of January 1, 2017m act no. 187/2016 Sb. on the gaming tax will come in operation as part of a complex adjustment of the gaming market. The object of the...

3 min read | October 21, 2016
Load more