Tax & Legal Update
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…
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…
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…
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…
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…
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.
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…
Chamber of deputies acting under a state of legislative emergency
On 1 March 2020, a state of emergency was declared for 30 days. Along with other measures, the chamber of deputies approved the suspension of the electronic reporting of sales (ERS), deferments/waivers of social security and health insurance…
State of emergency and its effect on employing foreigners
The state of emergency declared in the Czech Republic has brought several measures affecting not only Czech citizens, but also foreigners staying in our territory. In the previous series of articles, we informed about measures connected with the…
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.
Government measures to boost employment
At its session on 19 March 2020, the government approved the first two measures aiming to provide support to employers, employees, and the self-employed affected by the COVID-19 pandemic. The measures further specify carer’s allowances and an…
CNB’s measures and their implications
The Czech National Bank (CNB) has opted to decrease basic interest rates effective from 17 March 2020. From a tax perspective, the most important decrease is the lowering of the repo rate by 50 basis points to 1.75%. This rate is decisive for…