Tax & Legal Update
Employee protection against employer’s insolvency reinstated
The protection of employees against their employer’s insolvency is not new in the Czech system of law. However, with the adoption of ‘Lex Covid’ in connection with the coronavirus pandemic, it had been temporarily taken away: employees lost the…
Existence of a subsidiary not necessarily constituting a VAT fixed establishment
The Court of Justice of the EU held that the mere existence of a subsidiary does not constitute a fixed establishment for VAT purposes, and that third parties are not required to examine contractual relationships between a parent and a subsidiary.
Detailed guidance on consent under GDPR
At the beginning of May 2020, the European Data Protection Board (formerly the Article 29 Working Party) issued new guidelines on obtaining and proving consent with personal data processing from data subjects, supplementing the existing Article 29…
Summary of measures aimed at providing support and relief to businesses and employees
The government has adopted several measures to provide support to businesses and their employees during the coronavirus pandemic. Below, we offer you a summary of these measures.
The State pledges to pay half of the rent for entrepreneurs
On Monday, 18 May 2020, the Czech Government approved the COVID – RENT programme. The programme’s aim is to support entrepreneurs who have not been able to pay the rent for their business premises as a result of the COVID-19 emergency measures. The…
COVID plus – experience with utilising EGAP guarantees
The COVID plus guarantee programme provides support for large businesses with at least 20% of their total annual revenue from sales coming from export. The window for filing applications has been opened as the European Commission has approved…
COVID III guarantee programme will support businesses with up to 500 employees
On 18 May 2020, the Government announced the COVID III programme to support entrepreneurs whose business activities have been limited as a result of COVID-19 and the corresponding protective measures. Although the programme follows on from the…
Crossing borders after the state of emergency
The state of emergency ended in the Czech Republic after 66 days on 17 May. Although many restrictions still remain in place, there have been several changes. The current conditions governing the entry of foreigners to the Czech Republic are…
Modification of occupational health check-ups after the end of the state of emergency
The Ministry of Health has issued an extraordinary measure to prolong the validity of affirmations which replace initial medical check-ups, as well as the validity of periodical and extraordinary check-ups by 30 or 90 days of the end of the state of…
Can employers take employees’ temperatures before they enter the workplace?
As the measures adopted to avoid the spread of COVID-19 are loosened, employees can gradually return to their workplaces. The Office for Personal Data Protection (OPDP) has dealt with the question of whether employers are authorised to take their…
European Commission proposes deferring of DAC 6 deadlines and postponement of other…
In connection with the Coronavirus pandemic, the European Commission has approved a proposal deferring certain deadlines for exchange of information among Member States on certain cross-border tax planning arrangements under the DAC 6 Directive by…
Legislative news in the area of employment
We present a summary of the most recent employment and social security legislation in connection with the coronavirus pandemic.