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Tax | Personal income tax

Breakthrough in the Holding Period Test? Court Backs FIFO Principle for Fractional Property Shares

In this article, we highlight an important judgment of the Regional Court in Ostrava (Case No. 25 Af 16/2025-43) addressing the application of the holding period test (časový test) for personal income tax exemption on the sale of a fractional real estate share (spoluvlastnický podíl) when individual shares were acquired sequentially over time.

Kristýna Marková
Vladimír Torác
| 6 min read | November 26, 2026
Legal

Supreme Court Defines Boundaries of Directly Enforceable Notarial Deeds

The Supreme Court of the Czech Republic (Nejvyšší soud – NS) recently addressed the legal mechanism of notarial deeds with consent to direct enforceability, specifically regarding contractual penalties and default interest. While existing market practice frequently utilized this instrument as a means of securing debt, the Supreme Court has further defined the boundaries of its application in line with its established case law—a move that could have significant operational implications for both banking and non-banking institutions.

Tomáš Kreisl
| 3 min read | November 26, 2026
Legal | AI

Obligation to Label AI-Generated Content: Transparency Rules Under Article 50 of the AI Act

With the phased implementation of obligations under Regulation (EU) 2024/1689 of the European Parliament and of the Council of 13 June 2024 (the Artificial Intelligence Act / AI Act), companies must pay close attention not only to which artificial intelligence systems they deploy, but also to whether they sufficiently inform users about their deployment.

Amanda Marku
| 2 min read | November 26, 2026
Legal

An End to the Debt Spiral? Ministry of Finance Prepares Greater Protection for Sole Proprietors

The Ministry of Finance has prepared an amendment aimed at bolstering protection for sole proprietors and self-employed individuals (OSVČ) when they face difficulties repaying business loans. The objective of the proposed regulation is to prevent manageable financial distress from turning into an inescapable debt spiral due to excessive penalties or loan acceleration terms.

Martin Rypl
| 4 min read | November 26, 2026
Advisory | PPWR

Packaging as a Regulated Item: What PPWR Requires from Businesses

There has been significant buzz surrounding the European Packaging and Packaging Waste Regulation recently. The acronym PPWR is appearing in customer audits, terms of business, and supplier questionnaires.

Polina Šarandina
| 13 min read | November 20, 2026
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