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By resolution dated April 29, 2026, Case No. 21 Cdo 606/2026, the Supreme Court ruled on another dispute concerning equal pay among employees of Česká pošta (Czech Post). The claimant, a counter employee at a smaller branch outside Prague, sought damages of CZK 81,374.35, arguing that she received a lower base tariff wage than employees in Prague branches assigned to the identical job model description and the same tariff grade.

On September 14, 2026, the National Accounting Board (Národní účetní rada – NÚR) approved the final text of a new Interpretation concerning the determination of the timing of revenue recognition.

On September 11, 2026, the Chamber of Deputies approved an amendment to the Consumer Credit Act. Its primary objective is the transposition of the European Directive CCD2 (Directive (EU) 2023/2225 of the European Parliament and of the Council on consumer credit agreements and repealing Directive 2008/48/EC). However, the enacted legislation goes beyond merely implementing European regulations.

In its landmark Judgment Case No. III. ÚS 3503/25[1], the Constitutional Court addressed a question of fundamental importance to anyone acquiring real estate in the Czech Republic. The core issue examined was the purchaser's good faith (dobrá víra) and the extent of "investigative duty" (investigativní aktivita) required to verify whether the entry in the public register corresponds to the true legal status.

How to properly maintain the accounting records of a cross-border branch, manage foreign exchange conversions, and integrate its data into the founding entity's financial accounting.

In mid-September 2026, the National Accounting Board (Národní účetní rada – NÚR) approved a draft interpretation relating to Joint Ventures / Simple Partnerships (Společnost under the Czech Civil Code, formerly known as sdružení / unincorporated associations) for external public consultation.

Zákon o daních z příjmů přinese od 1. ledna 2027 řadu novinek, které se dotknou jak zaměstnanců, tak zaměstnavatelů. Vedle návratu některých dříve zrušených daňových úlev dochází také k významné změně koncepce zaměstnaneckých benefitů. Nová úprava mění stávající systém limitů, zavádí nové daňově zvýhodněné oblasti a přináší i specifické změny v oblasti spropitného.

In late September, the Government approved a Ministry of Finance proposal requiring oil refineries to remit a portion of extraordinary profits generated in recent months due to conditions on the crude oil market to the state. The proposal has not yet been enacted into law; it remains subject to legislative approval, and its final wording may still be subject to change.

The Financial Administration continues to pay significant attention to transfer pricing. Its 2025 annual report describes a new model for risk identification, the ongoing specialization of Financial Administration staff, and an emphasis on the actual operations of group companies.

The General Financial Directorate (hereinafter the "GFŘ") has issued an opinion on whether a foreign company may create a permanent establishment in the Czech Republic in connection with its employees working from home (home office).

The European Cyber Resilience Act (CRA) introduces a significant regulatory change in cybersecurity for a wide range of products with digital elements—ranging from smart devices and security cameras to mobile applications and certain software.

The Office for the Protection of Competition (the "ÚOHS") has expanded its focus into the labor market, specifically targeting so-called no-poach agreements, whereby parties agree not to poach each other’s employees, and non-solicitation agreements, which involve a commitment by parties not to approach or solicit the other party’s employees. In this context, the ÚOHS has issued its official position on issues concerning the admissibility of so-called ancillary restrictions in the context of labor market agreements.

The judgment of the Supreme Court of January 21, 2026, file no. 21 Cdo 946/2025, represents a significant decision for employment law practice in cases where an employee's conduct at the workplace infringes upon the privacy of other individuals while simultaneously becoming the subject of investigation by public authorities.

The judgment of the Court of Justice of the European Union (CJEU) of June 11, 2026, in Case C-292/25 concerns the interpretation of Article 6, Article 18, and Article 32(2) of Regulation (EU) 2015/848 on insolvency proceedings (hereinafter the "Regulation").

On June 24, 2026, the Czech National Bank (CNB) and the National Cyber and Information Security Agency (NUKIB) published a joint statement aimed at clarifying the relationship between the DORA Regulation and the Cybersecurity Act (ZKB) regarding financial market entities subject to both legal regimes.

The National Accounting Council (hereinafter "NÚR") is an independent expert institution composed of professionals from the Chamber of Auditors of the Czech Republic, the Chamber of Tax Advisors of the Czech Republic, the Union of Accountants of the Czech Republic, and the Faculty of Finance and Accounting at the University of Economics in Prague.