Tax & Legal Update
Long-term investment products (DIP) now more flexible
Since May 2025, the flexibility of long-term investment products (DIP) has increased. When changing a provider, the savings period from the previous product is now counted towards the savings period of the new product, which allows investors to…
News on tax obligations when providing transport services via mobile applications
The General Financial Directorate (GFD) published its updated information on the tax obligations of entities involved in the provision of transport services via mobile applications (Uber, Bolt, and Liftago). The GFD’s information considers…
Mandatory employer contribution to retirement savings products
The new act on mandatory employer contributions to retirement savings products, which was approved in September this year, will come into effect in January 2026. On which employers does it impose new obligations?
Tax changes in government’s policy statement
The incoming government coalition has prepared its draft policy statement. In public finances, it emphasises the principles of promoting economic growth, avoiding tax increases, and ensuring proper tax collection.
CJEU on VAT treatment of Czech ‘society’ without legal personality
The Advocate General of the Court of Justice of the European Union (CJEU) has issued an opinion on case C-796/23 Česká síť s.r.o, focusing on determining the taxable person who performed the supply and is liable to pay value added tax in the context…
How to correctly treat building land from VAT perspective
The issue of VAT on the sale of real estate, especially land, often causes confusion and leads to different interpretations. A recent ruling by the Supreme Administrative Court (SAC) provides guidance on how to determine whether the sale of land is…
Subsidies for research and development of advanced technologies
In cooperation with the Business and Innovation Agency, the Ministry of Industry and Trade has begun accepting applications for DEEP TECH – Call IV, announced under the Applications programme, which supports industrial research and experimental…
SC: Share ownership dispute has no place in proceedings to redeem (reestablish)…
The Supreme Court has clearly defined the limits of the procedure to redeem (reestablish) lost or destroyed shares in court. If a dispute over ownership arises, the court may not decide who owns the shares in these proceedings. Lost or destroyed…
Subsidies for construction of charging stations
The Czech Ministry of Transport has launched two new calls for proposals under the Transport Programme 2021-2027 to support the development of infrastructure for alternative fuels, specifically the construction of charging stations.