Šárka Gregorová

We cordially invite you to an event for foreign investors and expats in the Czech Republic, organized by the Expats.cz portal and of which we have been members since 2023. At this conference you will learn valuable information about investment opportunities, legal issues and financial challenges for foreigners living in the Czech Republic. One of the guest…

Following the requirements laid down by European regulations on digitalisation, the main objective of which is to enable the establishment of capital companies online, changes will be or have been made to the Civil Code, the Business Corporations Act and the Act on Public Registers of Legal and Natural Persons and on the Registration of…

The Civil Code, unlike many other laws, does not contain a definition of a handwritten signature. However, this brings many complications in practical life, as persons acting in electronic form are often not sure exactly how to proceed in legal proceedings. What regulation of the form and signature does the Civil Code contain? In general,…

A contractual penalty, i.e. the obligation of the contracting party to pay the other contracting party a certain amount in the event that the first party fails to meet its contractual obligations, is an absolutely normal part of a wide range of concluded contracts. The purpose of this institute is to motivate the contracting parties…

On 11 May 2023, the Government of the Czech Republic presented a draft package of changes to stabilise the state budget while acting against inflation. Most of these changes are proposed from 1.1.2024. Overview of selected proposed changes in the area of taxation: Corporate income tax – Increase in the corporate tax rate from 19%…

From January 15, 2023, following the amendment of the Trade Act and the Act on Public Registers, it is possible to register legal entities-entrepreneurs in the commercial register without a trade permit. The amendment of these laws was a consequence of the obligation to transpose the Digitalization Directive . However, the government also used this option to simplify…

The Court of Justice of the European Union dealt with the question of whether the value added tax, which is stated on the tax document, is also required to be paid by every person who calculates it in this way on the document. The reason for this investigation was that the Austrian tax administration refused…

Income tax The possibility of extraordinary depreciation continues in 2023 The application of extraordinary depreciation can be used by entrepreneurs who purchased selected tangible assets in the period from January 1, 2020 to December 31, 2023. An increase in the amounts of annual income for which a tax return does not have to be filed…

According to the law, it is possible to refuse the provision of performance for the performance of the function (including the so-called golden parachute, contractually agreed significant severance pay) only in the event that a member of the elected body of the company (e.g. executive officer) has apparently contributed to an unfavorable economic result . The High…

With regard to the end of the accounting year 2022 and the approaching deadline for filing corporate income tax returns for the 2022 taxation period, we would like to draw your attention to the potential risk of establishing a permanent establishment in the Czech Republic precisely in the context of corporate income tax. According to…

In the summer of 2022, the German Federal Court of Justice ruled that the debtor’s bankruptcy can be proven by means other than the liquidity balance in a dispute over the liability for damages of executives for the late filing of an insolvency petition, thus provoking a stormy debate and uncertainty among executives. It was…

At our recent Annual Conference in London (Oct 2021), we had the pleasure of awarding Šárka Gregorová  gold member status as recognition for their ongoing commitment and hard work within the IR Global network. This is a prestigious honour bestowed by IR Global upon members who we consider have made a substantial contribution to the…