Other changes
Act on Employee Accident Insurance – date of effectiveness deferred until January 2010
The original intention was that the above Act would come into effect in January 2008. The effective date has been deferred until January 2010. The new Act repeals mandatory employer insurance by liability to employees for accidents at work or occupational disease. This obligation will be replaced by a system of social accident insurance with its own social payments, thereby transferring liability for implementation of accident insurance to the state. The time limit for compliance with the statutory obligations binding on employers under the new Act, together with the effective date of the Act, have been deferred.
Proposed changes to Czech VATA
Amendments to Czech VATA are currently being drafted to ensure clear alignment of Czech VATA with Directive 2006/112/EC and the past decisions of the European Court of Justice. One change is be the opportunity to rectify the applicable VAT by reducing it from a higher to a lower rate, currently not an option available under VATA, which simply provides for the obligation to rectify the VAT rate from a lower to higher rate.
Other articles
KŠB at EMUN’s Investment Outlook 2026 Conference in Prague
Kocián Šolc Balaštík (KŠB) continues its active cooperation with key partners in the investment and financial sectors, most recently as a partner of EMUN’s Investment Outlook 2026 conference.
KŠB advises the National Development Bank on the integration of the Czech Export Bank
KŠB advised the National Development Bank (Národní rozvojová banka, a.s.) on the integration of the Czech Export Bank (Česká exportní banka, a.s.) into the NRB group.
When Excessive Prevention Does More Harm Than Good
At the end of 2025, the Supreme Court of the Czech Republic ruled that the preventive retention of traffic and location data under the Electronic Communications Act infringes the rights of the persons whose data is concerned.
