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11. 09. 2025

Beneficial owner registry in light of current case law

The Czech Supreme Court recently published two important decisions in the area of legal regulation of the beneficial owner registry, namely case ref. no. 27 Cdo 1368/2024 dated 25 August 2025 and case ref. no. 27 Cdo 1548/2024 dated 26 August 2025, thus opening a new chapter in the interpretation of Act No. 37/2021 Coll., on the …

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09. 09. 2025

New Critical Infrastructure Act: Major Changes for Essential Service Providers

The new Critical Infrastructure Act (Act No. 266/2025 Coll.) entered into force on 19 August 2025. The Act transposes the Directive on the resilience of critical entities (CER Directive) and introduces substantial changes compared to the previous regulation under the Crisis Management Act. Essential service providers are required to comply with the reporting duty under …

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04. 09. 2025

Amendment to the Accounting Act: changes in entities subject to mandatory non-financial reporting

The European Union has long sought to increase business transparency and place greater emphasis on sustainability. With the adoption of the Non-Financial Reporting Directive (hereinafter the “CSRD”), the obligation to report non-financial information has been significantly expanded. The Czech Republic is now implementing the CSRD through an amendment to the Accounting Act, which, in addition …

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28. 08. 2025

Renting an apartment or house for residential purposes from the landlord’s perspective: what to watch out for: liability of the landlord and the tenant, or who is responsible for what – Part 3.

In the first two articles of this mini-series, we focused on the suitability of a property for long-term and short-term rent, on practical issues and the landlord’s limitations when negotiating a lease agreement, and on matters connected with services and their billing. In this third part, we turn to an issue that is often overlooked …

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