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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 Maximum Base of Assessment for the Year 2017 Insight

A decree of the ministry of labour and social affairs no. 325/2016 Sb. sets the minimum base of assessment at CZK 27,156 as of January 1, 2017 and the...

2 min read | October 21, 2016
Current development in concurrence of posts Taxation of expats

The case of concurrence is a repeatedly discussed topic not only among experts. This is a situation, when a member of a statutory body also enters into a...

7 min read | October 21, 2016
The Minimum Wage Raised Insight

On October 5, 2016, the government approved an increase of the minimum wage to CZK 11,000. The increase will occur as of January 1, 2017. The minimum wage...

2 min read | October 14, 2016
Corporate Tax Reform III - Switzerland International Taxes Advisory

The Swiss Federal Parliament has approved the Corporate Tax Reform Act III on June 17, 2016 after a long debate in consequence of the draft bill presented by...

8 min read | October 7, 2016
AMENDMENT OF ACT ON INCOME TAX – part three Tax & Accounting

In August, the Government proposed an act in the Chamber of Deputies, which would bring fundamental changes to some tax laws (proposal no. 873/0). A...

8 min read | October 7, 2016
Categorization of Accounting Entities: which group do you belong to? Audit

Probably everybody has by now heard about the amendment of Act no.563/1991 Coll. On Accounting which entered into force January 1 st 2016. Compared to the...

8 min read | October 6, 2016
Tax deduction interest – Tax Code amended again Tax Audit

Let us start with a simple question: what was the reason for creating § 254a Act No. 280/2009 Coll. Tax Code (“TC”) referring to interest of tax deduction....

6 min read | September 22, 2016
AMENDMENT OF ACT ON INCOME TAX – part two Tax & Accounting

In August, the Government proposed an act in the Chamber of Deputies, which would bring fundamental changes to some tax laws (proposal no. 873/0). A...

9 min read | September 22, 2016
AMEDMENT OF THE INCOME TAX ACT – Part 1 Tax & Accounting

In August, the government presented a draft bill to the Chamber of Deputies, which fundamentally changes some tax acts (sent out as Chamber of Deputies Print...

8 min read | September 9, 2016
Register of beneficial owners Advisory

As we have said in some later issues of our newsletter, after the passing of the new Civil Code (with respect to provisions § 120 and § 121 which provide for...

6 min read | September 9, 2016
Control report six months later Audit

As a tax specialist I haven’t much believed those who promised that control reports will be easy to do, which is what the Ministry of Finance claimed in...

Ivan Fučík
| 9 min read | September 9, 2016
Mandatory data box usage in Slovakia Tax Audit

On the 1st August 2016 in Slovakia came into force Act No. 305/2013 Coll, on electronic form of force of public authority and on change and as amended (Act...

Ivan Fučík
| 5 min read | September 9, 2016
MailingLeinter: international taxation: taxation of foreign directors and members of the management board International Taxes Advisory

MailingLeinter: international taxation: taxation of foreign directors and members of the management board

2 min read | August 25, 2016
“Brexit” and its possible tax effects International Taxes Advisory

According to the results of the June referendum, the British have voted in favour of leaving the European Union (EU), the so-called “Brexit”. There will...

7 min read | August 11, 2016
A summer amendment of the VAT act Tax & Accounting

The time of summer holidays does not apply to the development of tax legislation. This well-known rule has recently been confirmed by our legislators again....

5 min read | August 11, 2016
LeitnerLeitner VAT Newsletter 07/2016 Tax & Accounting

LeitnerLeitner VAT Newsletter 07/2016

8 min read | July 27, 2016
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