Tax & Legal Update
Reporting units under EET 2.0: what must be reported from 1 November?
A reporting unit is a concept that did not exist under the original EET system. Yet the configuration of the entire reporting system will depend on defining these units correctly. From 1 November 2026, businesses will be able to register units…
EET 2.0 launch: January to be a trial month, not a postponement
The launch of electronic sales reporting is less than three months away, while some of the functions needed to configure the system are due to become available in November. How will the provisions of the Act on Electronic Sales Reporting come into…
Childcare and student tax credits reinstated; employee benefits revised
The Chamber of Deputies upheld its version of the bill on the electronic sales reporting (EET), thereby rejecting the Senate’s amending proposals. The President signed the act on 17 September 2026. In addition to introducing the new electronic sales…
Pillar Two: draft amendment to Top-Up Tax Act
The Ministry of Finance has published a draft amendment to the Top-Up Tax Act. The amendment’s main objective is to transpose the latest OECD Administrative Guidance, including the Side-by-Side package, into Czech legislation while refining certain…
EU customs updates: suspensions, quotas and sanctions
An updated list of tariff suspensions and autonomous tariff quotas, a new regulation to protect the steel market, and a further package of sanctions against Russia and Belarus: these are the EU customs updates from this summer.
Case law sets boundaries for determining local real estate tax coefficients
If a municipality decides to introduce a local coefficient for specified real estate, since 1 January 2025 it has been required to do so by means of a measure of a general nature. The first wave of court disputes already sheds light on the…
Constitutional Court reiterates obligation to address new arguments in tax dispute
The Constitutional Court set aside a judgment of the Supreme Administrative Court (SAC) concerning the tax deductibility of interest between related parties. According to the Constitutional Court, the SAC failed to address adequately the taxpayer’s…
EU tightens conditions for granting temporary protection to Ukrainian nationals
On 5 August 2026, a new Council of the EU implementing decision entered into force, extending the temporary protection regime for people fleeing the war in Ukraine until 31 March 2028. At the same time, the conditions for granting temporary…
SAC: stricter interpretation of conditions for residence under ‘other’ category
In its recent judgment (2 Azs 64/2024), the Supreme Administrative Court confirmed that the purpose of residence under the ‘other’ category must have a sufficiently strong, close and genuine connection to the Czech Republic. The mere fact that a…
End of greenwashing? Sellers face tighter scrutiny of ‘green’ advertising
Sellers‘ claims of being ‘eco-friendly’, ‘environmentally friendly’ or ‘climate-friendly’ will soon no longer be permitted without appropriate substantiation. In addition to introducing rules on greenwashing, the proposed amendments to the Civil…
EU employment law updates: third-country jobseeker database and changes to the EGF
In the first half of the year, two noteworthy EU regulations affecting employment law entered into force: the first establishes the EU Talent Pool for recruiting workers from third countries, while the second strengthens the role of the European…