Amendments to the act on reserves
The rules on creation of provisions (adjustments) for receivables (20%-100%) shall be tightened where the nominal value of such receivables exceeds 200 000 CZK. The tax payer can create provisions (adjustments) for the receivables if it duly participates in tax proceedings (including arbitration, judicial and administrative proceedings) and takes due and timely steps necessary to exercise its rights.
Other articles
Workplace mental health deserves attention, but the European Parliament’s proposals raise questions
On 6 October 2026, the European Parliament adopted a resolution calling on the European Commission to bring forward legislation on psychosocial risks, stress and mental health at work.
KŠB recognised as a Law Firm of the Future for 2026/2027
KŠB hasreceived legalweb’s Law Firm of the Future 2026/2027 certification, whichwas presented to the firm at a ceremony that brought together the legalweb community. The initiative explores how law firms are responding to a changing legal market, adopting new technologies and adapting their services to clients’ needs.
Contract Competition 2026
KŠB ve spolupráci s největší nezávislou asociací studentů práv na světě ELSA vyhlašuje již 15. ročník soutěže CONTRACT COMPETITION. Soutěž studentům práv nabízí jedinečný pohled do světa transakčního práva pod vedením advokátů přední české advokátní kanceláře.
