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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

A penalty is a punishment, the Supreme Administrative Court has decided Tax & Accounting

It was Benjamin Franklin already, who declared that: “In this world, nothing can be said to be certain except death and taxes”. In this respect, the world...

6 min read | February 7, 2016
The new standard: IFRS 16 Leases Audit

In January 2016, the International Accounting Standards Board (IASB) issued a new standard, the IFRS 16, which relates to the reporting of Leases. The...

Klára Honzíková
| 4 min read | February 7, 2016
Google´s new UK tax deal faces criticism Tax & Accounting

On Friday, 22 January 2016, Google and the UK tax administration agreed a settlement according to which the Google will pay GBP 130m in back taxes for the...

Ivan Fučík
| 3 min read | February 4, 2016
Important changes in Slovakia from the year 2016 – Part 1 International Taxes Advisory

This spring, an amendment of the Slovak Commercial Code was approved in an accelerated legislative proceeding in connection with the case of “Váhostav”. It...

9 min read | January 7, 2016
Novelties in the income taxes from the year 2016 Tax & Accounting

It appears that lawgivers spared us uncommonly this year and the year 2016 thus will not bring any significant or conceptual changes in the realm of taxes....

6 min read | January 7, 2016
Control report and a 5-day period for removing doubts Tax & Accounting

The control report is a duty, which will begin to trouble companies as well as individual entrepreneurs, who are VAT payers, from the beginning of the year....

Ivan Fučík
| 6 min read | January 7, 2016
Czech tax residents having bank account abroad and automatic exchange of information International Taxes Advisory

Subject: Czech tax residents having bank account abroad and automatic exchange of information

5 min read | December 20, 2015
Conference of tax advisors in Paris Tax & Accounting

Tax advisors from the BKR international network got together at their regular conference in Paris from 30 October till 3 November 2015. On behalf of the...

Ivan Fučík
| 2 min read | December 11, 2015
Obligatory electronic filing of VAT and other taxes from the year 2016 and their pitfalls Tax & Accounting

It is set in the legislation that in most cases, when tax returns are filed with the tax payer, this can only be done in electronic form. Until December 31,...

Ivan Fučík
| 6 min read | December 7, 2015
Transfer pricing audit. What to prepare for? Tax Audit

The conditions of transactions between related parties may differ from those agreed on by non-related parties. They are lacking a conflict of interests,...

18 min read | November 19, 2015
Unauthorised state aid Insight

In December 2014 the European Commission announced inquiry into tax rulings practises in all EU member states. Now in October 2015 the European Commission...

2 min read | November 9, 2015
Concurrence of functions – employment vs. statutory body Tax & Accounting

The concurrence of functions keeps coming back as a “hot issue” in the Czech Republic. The general practice based on court decisions was to declare...

3 min read | October 25, 2015
Elimination of hybrid loans arrangements Tax & Accounting

As of 1 January 2016 an amendment of the Czech Income Tax Act becomes effective where the list of exceptions from the exemption of dividend pay-out is...

2 min read | October 25, 2015
New Tax Information Exchange Agreements Tax & Accounting

The Czech Republic entered into a new tax information exchange agreement with the Bahamas. The exchange of information involves all known taxes in both...

2 min read | October 25, 2015
Concurrence of functions possible again? Taxation of expats

This year again the Supreme Court of the Czech Republic heard several cases of a concurrence where one person holds posts of both a member of the statutory...

7 min read | October 9, 2015
Everything Slowly Becoming Clear in the ‘Misclassification of Employees as Independent Contractors’ Case Tax & Accounting

In the course of last few years we have concentrated on the issue of misclassification of employees as independent contractors (known also as the “Svarc...

Ivan Fučík
| 12 min read | October 9, 2015
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