GT News

An important amendment to the Act on the Organization and Implementation of Social Security enters into force on July 1, 2026, fundamentally altering the employee registration process with the Czech Social Security Administration (CSSA / ČSSZ).

In recent years, the Czech debate on waste incinerators has shifted from a purely waste-management perspective to one of energy and systemic importance. Waste-to-Energy (WtE) facilities—referred to in Czech as ZEVO—are no longer viewed merely as an "end-of-pipe" solution for municipal solid waste, but also as a source of heat for district heating systems, a replacement for coal-fired sources, and a potential element for strengthening local energy resilience.

A shareholder's right to participate in profits is one of their fundamental rights. In practice, however, this may collide with the decision-making autonomy of the General Meeting, particularly in situations where a majority shareholder obstructs profit distribution.

The CJEU confirms that limitation periods for consumer claims based on unfair contract terms cannot begin before consumers can reasonably identify the unfairness.

Unpublished Financial Statements: An Unnecessary Risk That Does Not Pay Off

The Czech National Bank clarifies the definition of “senior management” under ZISIF, providing guidance on approval requirements and governance for investment companies and funds.

New Button for Online Withdrawal from a Contract

Loyalty programme discounts are lawful, but unclear presentation of “club prices” may mislead consumers and expose traders to significant legal and regulatory risks.

The Czech Supreme Court clarifies when employees removed from managerial positions are entitled to severance pay and how redundancy should be assessed.

Proposed Amendments to the VAT Act: Further Simplification for Trading within the European Union

FAQ: What Paid Leave Are You Entitled to at Work?

The General Financial Directorate provides guidance on determining individual tax residency under Czech law and double taxation treaties, including practical examples.

The Supreme Court clarifies that loan interest payments made before insolvency do not automatically constitute preferential treatment if they arise from an economically balanced contractual relationship.

The Supreme Administrative Court Broadens the Interpretation of Related Parties for Thin Capitalisation Purposes

The OECD has published a draft update to Chapter VII of the OECD Transfer Pricing Guidelines, focusing on intra-group services.

The Court of Justice of the European Union ("CJEU") has handed down its highly anticipated judgment in Case C-603/24 (Stellantis Portugal). This follows the Opinion of Advocate General Juliane Kokott, which we discussed in our previous article ("Further reflections on the assessment of transfer pricing adjustments and VAT – Advocate General's Opinion in Case C-603/24 Stellantis Portugal | Grant Thornton").