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-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…

State of emergency – other possible implications

The government’s declaration of a state of emergency on 12 March 2020 has raised procedural doubts, and an action for its annulment has already been brought. It is thus possible that in fact, no state of emergency was formally declared, therefore no…

How to conclude distance contracts

During a country-wide lockdown, distance contracting becomes more relevant than ever. Below we summarise the most common approaches and their pitfalls.

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.

Antivirus programme and further state support for employers and others

The government has adopted several measures to support employers, employees and the self-employed in the coronavirus pandemic. The aim is to ensure that employers do not have to lay off employees. The government also wants to help employed and self…