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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

Fight against aggressive tax planning International Taxes Advisory

From the year 2017, international corporations will be obliged to report, how much they paid in income taxes and where, according to a proposal of the...

Ivan Fučík
| 6 min read | June 24, 2016
Electronic records of sales – how will it be this year? Tax & Accounting

We last spoke about electronic records of sales (Czech abbreviation “EET”) in our April issue last year and now, after more than one year, the time has come...

8 min read | June 13, 2016
The correct determination of transfer prices according to Czech judicature Transfer pricing

Correct transfer pricing between related persons may represent considerable problems in many cases. Yet the time and efforts spent on the setup is rewarded...

5 min read | June 13, 2016
Posting of workers from the perspective of taxes and insurance International Taxes Advisory

A large number of companies send their employees abroad to gain experience, to help out at the company or group, or to provide services abroad through these...

5 min read | May 27, 2016
VAT and the significance of the head office Tax & Accounting

We can look up the basic data about any business corporation in public registers. The minimum data that must be available also include the registered office...

8 min read | May 14, 2016
Control report and our first experiences Tax & Accounting

Several days ago, we submitted control reports for our clients for a second time, and we are convinced that it is time to share our first experiences with...

8 min read | April 18, 2016
Income exempted from the income tax must be announced to the tax office Tax & Accounting

As of January 1, 2015, an amendment of the income tax came in operation, based on which taxpayers are obliged to announce even income, which is exempted from...

5 min read | March 31, 2016
Are you consolidating for the first time and you do not know how to do it? Audit

Last time, we looked at the topic of whether or not you might have the duty to consolidate from January 1, 2016. If so, and you are seeking an answer for how...

5 min read | March 31, 2016
Personal income tax return for the year 2015 – the changes to focus on Tax & Accounting

The time for submitting personal income tax return for the year 2016 is approaching, slowly but surely. When drawing up the tax return, it is necessary to...

7 min read | March 26, 2016
Research and development allowances in Czech republic Tax & Accounting

Research and development (R&D) activities are considered to be one of the key drivers of economic growth worldwide. Governments are therefore keen on...

Ivan Fučík
| 4 min read | March 17, 2016
Everything about VAT in the Middle and Eastern Europe International Taxes Advisory

In cooperation with foreign consulting office LeitnerLeitner we participated in creation of complex VAT folder. In this document you can find all necessary...

2 min read | March 16, 2016
Changes in the Czech reverse charge system in February Tax & Accounting

At the end of the year 2014, a more fundamental conceptual change occurred in the reverse charge system, which is applied between Czech VAT payers. The...

6 min read | March 7, 2016
The deadline for submitting tax return is approaching. This duty may also apply to foreigners. Tax & Accounting

Foreigners, who have moved to the Czech Republic, work or enterprise here, will most likely have to pay taxes here. The question remains, from what income....

10 min read | March 7, 2016
Tax inspection under the Tax Code, or how to act correctly during a tax inspection Tax Audit

What is the best reaction when a revenue authority arrives to carry out an inspection? There is no universal answer to this question. Everyone will act...

Ivan Fučík
| 6 min read | March 4, 2016
18 changes and novelties in the accounting and tax regulations for 2016 Tax & Accounting

We have selected the eighteen most important business-related changes in the accounting and tax regulations for 2016 which we would like to summarize in the...

Ivan Fučík
| 8 min read | February 19, 2016
Taxation of artists in Slovakia as of 1 January 2016 International Taxes Advisory

How was it until 31 December 2015?

5 min read | February 17, 2016
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