Ondřej Málek on the naDANĚ podcast about disguised employment (švarcsystém) and taxation

The issue of disguised employment (švarcsystém) and the structure of social security and tax contributions has been a long-standing topic of debate in the Czech Republic. In the latest episode of the naDANĚ podcast, our tax advisor Ondřej Málek, who also works as an assistant professor at the Faculty of Law of Charles University, was a guest. The interview was hosted by Matěj Nešleha, a member of the Presidium of the Czech chamber of tax advisors.

The episode explores, among other things, where the concept of disguised employment originated and what risks and penalties currently apply to both contracting parties. It also discusses the indicators of dependent work that tax administrators and labour inspectorates most commonly rely on when assessing so-called “invoice contractors,” why the large gap in tax and contribution burdens encourages rule circumvention, and why enforcement alone cannot resolve the issue. The conversation also touches on the professional LL.M. programme in tax law at Charles University, the influence of EU directives and OECD initiatives on Czech tax legislation, and finally the ethical dimension of paying taxes.

The full episode can be listened to HERE.