Tax reform
The Senate has proposed amendments and returned to the Chamber of Deputies a draft bill on establishing a single collection point (the “SCP Bill”).
The most substantial amendment that was proposed involves postponing the effective date of the SCP Bill to 1 January 2015; this shall not, however, apply to the amendment to the Lottery Act, which shall take effect on 1 January 2012.
The other amendment proposals suggested by the Senate apply to levies to be applied under the Lottery Act. A CZK 55 fee for a slot machine or other gaming device, which was deleted by mistake by the deputies, has been reintroduced.
The rules for levy administration have not been changed. A calendar year continues to be the levy period and the levy return must be filed within two months following the expiry of the levy period and cannot be extended. The Tax Procedure Code shall apply to the administration of taxes.
The Senate-initiated amendment proposals include a change to the budget-defined tax revenue allocation destinations (70% to the state and 30% to municipalities).
The draft SCP Bill will now be re-debated by the Chamber of Deputies.
Other articles
KSB Presents Key Digital Obligations for 2026 at Business Breakfast in Ostrava
On 24 September 2026, Kocián Šolc Baláštík (KSB), in cooperation with the Regional Chamber of Commerce of the Moravian-Silesian Region, hosted a business breakfast under the title "Digital Obligations 2026: Cybersecurity, E-commerce and Accessibility Under the Microscope". The event was held at Futureum in the Dolní Vítkovice area of Ostrava.
KŠB advises J&T Banka, Unicredit, PPF Banka, Česká spořitelna and Komerční banka on the next phase of EMMA Capital's bond programme
KŠB is continuing its previous legal advisory work for J&T, Unicredit and Česká spořitelna on the bond programme of the investment group EMMA Capital, which is recording strong investor interest on the market again in the second half of the year.
KŠB secures landmark Supreme Court ruling on size premiums in squeeze-out valuations
Kocián Šolc Balaštík (KŠB) has obtained a significant victory before the Czech Supreme Court in a dispute over the fairness of the consideration paid to minority shareholders in Léčebné lázně Mariánské Lázně a.s. In its judgment in case no. 27 Cdo 1678/2025, the Court dismissed the claimants’ appeal and upheld the lower courts’ decisions. KŠB lawyers Radka Felgrová and Vlastimil Pihera represented the company and its majority shareholder.
