Government measures in key jurisdictions 5th edition - Flipbook - Page 41
Czech Republic
Property
•
Tenants (both, commercial and residential) have been temporarily protected from
eviction for non-payment.
Payment of rent by the affected businesses and individuals could have been
temporarily deferred.
State to pay up to 50% of rent for closed business premises (as well as for some
other affected business premises) for October, November and December 2020.
The landlord’s discount in no longer required.
Have any changes •
been made to
the laws around
•
property, rent and
enforcement?
Litigation
•
Missing of certain procedural deadlines could now be waived, if caused by Covid-19.
Are the courts
operating?
Tax
Has any new
legislation been
introduced in light
of Covid-19?
Company
law matters
•
In 2020, deadlines for most tax fillings have been deferred, a tax loss could have
been extraordinarily applied against income from previous years (and the resulting
tax overpayments claimed) and some social and health security payments have
been waived and others deferred.
•
In 2021, deadlines for some tax fillings have been deferred so far.
•
No new tax imposed and the government even indicated that it would not consider
any new taxes or increase of the existing taxes.
•
Tax on the acquisition of real estate has been abolished.
•
General meetings and other board meetings can be held remotely by all companies
until the end of June 2021.
•
Have any measures
been put in place
•
to accommodate
social distancing
(such as remote
general meetings)?
Deadlines for approvals of accounts were extended based on individual
circumstances up until 31 December 2020.
According to prevailing opinion and contrary to the rules applicable until
the end of last year, directors’ terms of office are no longer automatically
prolonged.
Government measures in key jurisdictions
41
