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Zákon o daních z příjmů přinese od 1. ledna 2027 řadu novinek, které se dotknou jak zaměstnanců, tak zaměstnavatelů. Vedle návratu některých dříve zrušených daňových úlev dochází také k významné změně koncepce zaměstnaneckých benefitů. Nová úprava mění stávající systém limitů, zavádí nové daňově zvýhodněné oblasti a přináší i specifické změny v oblasti spropitného.

The General Financial Directorate (hereinafter the "GFŘ") has issued an opinion on whether a foreign company may create a permanent establishment in the Czech Republic in connection with its employees working from home (home office).

In late July, the Chamber of Deputies approved a bill referred to as EET 2.0. On August 19, 2026, the Senate debated the bill and returned it to the Chamber of Deputies with amendments.

Effective July 1, 2026, an amendment to Act No. 589/1992 Coll., on Social Security Contributions and State Employment Policy Contributions, enters into force, altering the rules for calculating minimum social security advance payments for self-employed persons (OSVČ) engaged in a primary activity.

The General Financial Directorate provides guidance on determining individual tax residency under Czech law and double taxation treaties, including practical examples.

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...