Marek Toráč

Prague

Consultant

+420 296 152 111
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Determining the Tax Residency of Individuals

Tax | Personal Income Tax

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

Marek Toráč
| Less than a minute | June 23, 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

"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
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