Tax & Legal Update
SAC’s strict view on ‘Svarc’ system in Rohlik.cz case
The Supreme Administrative Court (SAC) has ruled that the couriers of online supermarket Rohlik.cz had been illegally working under the ‘Svarc’ system. It thus confirmed the decision of the lower courts, and the company must pay a fine of CZK 2.5…
Most common equal treatment violations by employers
With the arrival of the new year, we are getting closer to the transposition of the EU Pay Transparency Directive, which will bring a whole range of new obligations for employers, such as the development of a detailed wage policy, providing detailed…
Working without valid visa may lead to deportation
A recent case heard by the Regional Court in Ostrava clearly shows that the rules for employing foreigners apply to everyone without exception, be they a factory worker or manager. Free access to the labour market does not mean an exemption from the…
News in CBAM from 2026
The transitional period for the EU Carbon Border Adjustment Mechanism (CBAM) ended in 2025, and the mechanism became fully operational on 1 January 2026. What new obligations arise, and when will the mechanism be extended?
Changes in employee taxation in 2026
The new year brings changes in employee taxation and social security and health insurance contributions. Below, we bring you an overview of the most important changes that employers can expect.
CJEU rules on VAT treatment of Czech ‘society‘ without legal personality
The Tenth Chamber of the Court of Justice of the European Union (CJEU) ruled on case C-796/23 Česká síť s.r.o. It concerns the determination of the taxable person who performed a taxable supply and is obliged to pay value added tax in the context of…
VAT news for 2026
Although most of the major changes introduced by the extensive amendment to the VAT Act and passed in 2024 came into effect in 2025, some amendments became effective as late as 1 January 2026. Below, we summarise what has changed in the VAT Act from…
Innovation Fund offering subsidies for decarbonisation and clean technologies
The European Climate, Infrastructure and Environment Executive Agency (CINEA) has announced new calls for proposals under the Innovation Fund. The calls focus on supporting highly innovative projects that are essential for achieving the EU's climate…
R&D allowance from 2026 – what will change and what will remain the same?
Several fundamental changes in research and development (R&D) allowances are being introduced by an amendment in effect from 1 January 2026. These mainly concern the method of calculating the allowance and the deadline for claiming it. However, the…
Permanent establishment occurring through home office arrangements: OECD updates its…
The OECD has published a long-awaited update to its Commentary on Article 5 of the Model Tax Convention on the Avoidance of Double Taxation, which deals in more detail with the concept of a permanent establishment where employees work from home or…