The General Financial Directorate provides guidance on determining individual tax residency under Czech law and double taxation treaties, including practical examples.
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In response to the increasing number of inquiries regarding the Unified Monthly Employer Report (hereinafter " JMHZ "), the Czech Social Security...
The debate regarding so-called "Švarcsystém" has been a recurring theme in the business environment for decades. It describes situations where a...
In connection with the introduction of the Unified Monthly Employer Report (known by its Czech acronym JMHZ ), payroll and HR system vendors have repeatedly...
On 18 December 2025, Decree No. 573/2025 Coll. on changing the rates of domestic travel cost reimbursements for 2026 was published in the Collection of Laws....
As of 1 January 2026, the amendment to Act No. 592/1992 Coll. and Act No. 48/1997 Coll. introduces the obligation for self-employed persons (OSVČ) to...
With effect from 1 January 2026, Government Decree No. 322/2025 unifies the procedure for reporting work accidents by employers.
With effect from 1 January 2026, Act No. 324/2025 Coll. will introduce a new obligation for employers to make a contribution to employees performing...
The Bolt technology platform has entered into a memorandum of cooperation with the Financial Administration of the Czech Republic. It has thus become the...
The Financial Administration is launching the next stage of the Tax Echo project, which highlights likely irregularities in tax returns. Taxpayers can...
Following the changes related to the adopted pension reform, the payment of pensions to Czech pensioners living abroad will be simplified as of 1 January...
The Ministry of Finance of the Czech Republic has determined the expected average wage for the year 2026 by Communication No.312/2025 Coll., which should...
In view of misleading and inaccurate information circulating in the media and on social networks regarding planned changes to the system of tax collection...
The Chamber of Deputies is now considering a draft bill on housing support that would allow taxpayers to claim interest paid on housing association loans...
On 22 January 2025, the Senate of the Czech Republic approved a bill on the digitalisation of the financial market. The implementation of the European MiCA...
For the application of the rate, the key factor is 36 times the average wage, which for 2025 is CZK 1,676,052 . Employees’ income exceeding CZK 139,671 per...