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This Guide aims to assist establish a business in the Czech Republic, either as a separate entity or as a subsidiary.

The draft Act allows for the cancellation of the circulation of physical bearer shares.

Companies may now provide financial assistance for the acquisition of their own shares in limited circumstances.

From 2018, the statutory pre-emptive right of co-owners to immovable property will be valid once again.

Any parent company that has established, purchased or otherwise acquired a subsidiary must look very carefully at whether the costs it incurs on an ongoing basis in holding the subsidiary can be claimed as tax-deductible expenses.

Foreign business entities in the Czech Republic often prefer doing business through a branch (in Czech "organizační složka") as opposed to establishing a company.

Autumn has only just arrived, but shopping centres are already starting to put on their Christmas outfits. As quickly as the end of the year, an important part of the 2022 amendment...

Long-term provision of a car to an employee residing outside the Czech Republic may lead to VAT registration in another Member State.

The four-eyes principle is an effective way for companies to control management dealings. It is based on the idea that the company must be represented by two people acting jointly, usually two members of the statutory body.

Pursuant to current legal regulations, a Czech joint stock company can issue shares as certificated or uncertificated shares. Certificated shares exist only in the book-entry form in the registry of the Securities Centre. Both types of shares may be made out as a registered or bearer share, although certificated bearer shares are expected to be abolished in the near future.

An important amendment of the Civil Procedure Code (Law No. 99/1963 Coll., civil procedure code) will become effective as of April 1, 2005. This amendment introduces major changes namely with respect to preliminary injunctions (Section 74 et seq.) and with respect to provisions relating to proceedings before a court of appeal (Section 211 et seq.).

After press reporting by The Insider, into the acitivties of Czech companies allegedly exporting to Russia, it has now been reported that the Czech authorities are undertaking investigations into the companies.

On 11 April 2012 the Supreme Court of the Czech Republic (the "Supreme Court") issued a decision which has shed some light on section 193 subsection 2 of the Czech Commercial Code (Act no. 513/1991 Coll., as amended) (the "Commercial Code").

The German Supply Chain Due Diligence Act (Lieferkettensorgfaltspflichtengesetz; "LkSG") is effective from 1 January 2023 for companies and branches based in Germany with more...