Prepared Draft Acts

The House of Representatives (Lower House) suspended discussion on the proposed amendment to the Income Tax Act which should have cancelled the inclusion of employers’ contributions for employee catering into tax efficient costs.
The House of Representatives (Lower House) received a government draft act on pension insurance and organization and implementation of social security. Pursuant to the draft, the time period for insurance should be extended and time spent in study at secondary schools and universities should no longer be acknowledged as substitute time. The retirement age should be extended to 65 years for men and women having 0-1 children. The draft also defines the so-called semi-retirement under which the individuals involved should receive one half of their pension and the percentage for other gainful activity should be simultaneously increased.
Other articles
KŠB once again assists with ČEZ’s General Meeting
The KŠB team, consisting of Jana Guričová, Martin Kubík and Jan Lasák, led by Petr Kasík, provided legal support to ČEZ in connection with the preparation and conduct of its Annual General Meeting.
DNS – What Now Constitutes a Commonly Available Supply or Service
Professional literature has traditionally compared a dynamic purchasing system (DNS) to a standard online purchase. However, in its judgment No. 22 As 15/2025-65 of 12 May 2026, the Supreme Administrative Court significantly refined this understanding.
KŠB Advised J&T IB and Capital Markets on the 3M FUND MSI SICAV Bond Program
Kocián Šolc Balaštík provided legal advice to J&T IB and Capital Markets, a.s. as the arranger in preparing the base prospectus for 3M FUND MSI SICAV a.s.’s bond program.