Updated Antivirus Programme

The government approved changes to the Antivirus Programme on 31 March 2020. The originally proposed and published five types of support for employers from the Labour Office were eventually merged into two – regimes A and B.

Compensation bonus for the self-employed and notice on exempted income

The government has approved a bill on a compensation bonus payable to self-employed people in connection with emergency coronavirus measures. The bill has yet to be enacted by the Parliament and signed by the President. This, however, can be…

Repayment of loans at the time of the pandemic

The Chamber of Deputies will discuss certain measures related to repayment of loans during the COVID-19 pandemic. The relevant bill postpones repayment of both business and consumer loans generally until 31 October 2020.

COVID 19-related support for businesses

The government has announced another wave of support provided to businesses and the self-employed hit by the coronavirus outbreak. The COVID II programme aims to support operational financing. The COVID 19 Technology programme and the new Czech Rise…

State compensation of damage caused by pandemic

From a legal perspective, the state’s response to the coronavirus pandemic can be described in several significant milestones: (1) declaration of state of emergency by government; (2) adoption of emergency measures by government; and (3) replacement…

Tax liberation packages – practical recommendations

Keeping track of all tax-related measures published so far in connection with the coronavirus pandemic might be quite difficult. To help, below we are providing you with practical recommendations sorted by individual tax areas.

Coronavirus and due managerial care

Due managerial care requires that the members of a corporation’s statutory body perform their offices with necessary loyalty, knowledge and care. It is not possible to be relieved of this requirement nor can any liability for its non-fulfilment be…

Summary of measures aimed at providing support and relief to businesses and employees

The government has recently adopted several measures to provide support to businesses and their employees during the coronavirus pandemic. Most of them have already been discussed in the previous special issues of our Tax and Legal Update. Below, we…

Ban on retail and options for lessees

The coronavirus pandemic and the subsequent declaration of a state of emergency have restricted life in the Czech Republic in many ways. Among other things leading to the closure of retail outlets, excepting only essential points-of-sale, such as…

Prevention of COVID-19 at the workplace and personal data processing

Under the current stressful conditions, most businesses struggle with the most critical issues such as the restriction of demand and the protection of the health of their employees. But even during difficult times, they must not forget their…

COVID-19: Tax Liberation Package II

On 24 March 2020, the Ministry of Finance published Financial Bulletin 5/2020, specifying other measures to mitigate the impact of the COVID-19 pandemic (Tax Liberation Package II). Measures that must be in form of laws have already been or will be…

Validity of issued A1 certificates in the context of COVID-19 pandemic

The Czech Social Security Administration (CSSZ) has announced that migrating persons and their employers do not have to report to their local CSSZ a temporary change in circumstance (home office) in the Czech Republic or abroad.