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Do you know how the ViDA directive will affect your VAT? How will this regulation affect your company? What documents will you have to digitize? And what do you imagine under the term e-invoice? How will invoicing actually work in the future? Will “classic” invoices in PDF format be preserved, or will everything be different?

Gamification of work is a modern trend that promises to increase employee motivation and productivity by using game elements in the workplace. However, its introduction into the work environment raises a number of labor law issues. Although gamification may at first glance seem like a simple way to make work more fun, its implementation requires consideration of key principles such as equal treatment, sufficient transparency or objective performance evaluation and also carries certain risks.

On August 19, 2025, a completely new Act 266/2025 Coll., on the resilience of critical infrastructure entities and on amendments to related acts (hereinafter referred to as the “ZoKI”) entered into force. This Act removes the issue of critical infrastructure from the current Crisis Act and introduces a separate legal regulation of the resilience of critical entities. The new regulation responds in particular to the requirements of Directive (EU) 2022/2557 of the European Parliament and of the Council of 14 December 2022 on the resilience of critical entities and repealing Council Directive 2008/114/EC (hereinafter referred to as the “CER”), which it transposes into the Czech legal order. The aim of the ZoKI is to strengthen the resilience of basic services necessary for the functioning of the state and thus prepare the Czech Republic for current threats, such as cyber attacks or sabotage of critical systems.

“Do you have life insurance? And could I see it?” – a question that will no longer be necessary to ask in 2026. On August 21, 2025, President Pavel signed an amendment to the Civil Code that will fundamentally transform the area of ​​life insurance in the Czech Republic.

Employee benefits are now an integral part of working life. Meal allowances, sports allowances, pension insurance, education or health benefits – all of these are above-standard benefits that contribute to greater employee satisfaction and loyalty to the employer. However, the question remains whether an employee who is absent for a long time – for example, due to incapacity for work or maternity or parental leave – is also entitled to these benefits.

The Supreme Court of the Czech Republic (hereinafter referred to as the “Supreme Court of the Czech Republic”), in its judgment of April 30, 2025, file no. 21 Cdo 3471/2024, commented on the questions of whether an employer can condition the award of a variable component of wages on the employee’s compliance with his work duties and whether such a reduction is not an inadmissible monetary penalty pursuant to Section 346b of Act 262/2006 Coll., the Labor Code, as amended (hereinafter referred to as the “Labor Code”).

A bill of exchange, a traditional and inherently rigid security, may appear to be a legal instrument whose interpretation has been fixed for decades. However, the opposite is true.

The Bulgarian District Court in Sofia submitted an interesting consideration to the Court of Justice of the EU regarding consumer protection in the field of education. The purpose of the preliminary question submitted was whether a student, or his/her parent, has the right not to pay tuition fees if he/she did not request the teaching of a specific subject or if he/she is not satisfied with the teaching. In this article, I will discuss this decision in more detail.

On 7 March 2025, the government submitted to the Chamber of Deputies a draft law amending certain laws in the area of ​​the financial market. This would amend, among other things, the Banking Act, the Czech National Bank Act, the Capital Market Undertaking Act and some other regulations. Given that this is a transposition of European regulations, it was proposed to the Chamber of Deputies to give its consent to the law in the first reading. As part of the amendment to the Banking Act, the draft law introduces a number of changes. In this article, we will focus on some issues that will primarily affect the staffing of the bank.

On 26 February 2025, the European Commission published two new legislative proposals, called Omnibus I and Omnibus II. The proposals, which are to affect several European regulations related to sustainability and ESG, aim to reduce the administrative burden on companies, improve sustainability rules and free up investment. The omnibus packages are intended to ease the administrative burden on small and medium-sized enterprises (SMEs) the most. What specific measures has the European Commission proposed? The following article explains this.

At the end of last year, the Economic and Financial Affairs Council (ECOFIN) approved the text of the ViDA (VAT in the digital age) directive at its meeting. This directive will change the approach to VAT in the member states. This article will focus on one of the three pillars of this directive, namely digital reporting and e-invoicing. The purpose of this text is to introduce readers to the basic elements of e-invoicing, including an outline of their impacts on companies doing business in the EU.

Their implementation will most likely lead to the abolition of the summary and control report in the Czech Republic in the coming years. It will no longer be possible to issue paper invoices in business relations. Attention will also be paid to the adjustment in neighboring countries. For the purposes of this article, e-invoicing systems in Germany and Poland were selected. National systems are already being implemented in these countries.

Weinhold Legal advised ThreatMark on the deal.Czech technology company ThreatMark completed its Series A financing round, securing an investment exceeding $23 million from London-based Octopus Ventures…

The Data Governance Act, i.e. Regulation 2022/868 on European data governance and amending Regulation (EU) 2018/172, often referred to in Czech as the Data Governance Act (hereinafter referred to as the “DGA”)[1] is a cross-sectoral instrument that entered into force on 24 September 2023 and aims to regulate the reuse of publicly available/protected data by promoting data sharing across sectors, regulating new data intermediaries and promoting data sharing for altruistic purposes.

With increasing digitalization, the need for personal data protection is becoming increasingly important. In order to respond effectively and quickly to personal data breaches, the General Data Protection Regulation[1] (hereinafter referred to as the “GDPR”) has established the obligation to notify breaches to the supervisory authority. This role is performed by the Office for Personal Data Protection (hereinafter referred to as the “OPO”).

The draft law on cyber security (parliamentary press no. 759) is a transposition of the European security directive NIS 2. In addition to implementing the European regulation into the Czech legal system, its main purpose is to set at least a basic level of cyber security in organizations that provide their services in sectors important for the functioning of the state, such as energy, state administration, the food industry or healthcare.

Anyone who is a data subject under the General Data Protection Regulation (hereinafter referred to as “GDPR”)[1] and who believes that their personal data protection rights are not sufficiently respected has the right to lodge a complaint with a supervisory authority in accordance with Article 77 of the GDPR.

In a recent judgment, case number 21 Cdo 3100/2023, dated June 27, 2024, the Supreme Court of the Czech Republic addressed the question of whether an employer is entitled to require an employee to undergo a specific method of testing pursuant to an emergency measure of the Ministry of Health, and whether and under what conditions an employee may request a different method of testing.

The article deals with the issue of employer liability for the unlawful conduct of an employee in relation to a consumer. It discusses the legal framework governing this issue and analyses specific cases where an employer may be liable for damages caused by its employees. The author focuses on the legal consequences for companies and emphasises the importance of having properly set internal processes and control mechanisms in place to minimise the risk of legal disputes and financial penalties.

On 11 May 2024, the Senate approved a controversial amendment to Act No. 182/2006 Coll., on bankruptcy and methods of its resolution (Insolvency Act) (hereinafter referred to as the “Amendment”). This Amendment, which is currently submitted to the President for signature, transposes into the Czech legal order the regulation contained in Directive 2019/1023 of the European Parliament and of the Council of 20 June 2019, which was to be implemented by 17 July 2021 (hereinafter referred to as the “Directive”).

On June 19, 2024, the long-awaited amendment to Act 125/2008 Coll., on the transformation of commercial companies and cooperatives (hereinafter referred to as the “Act”) was published in the Collection of Laws, under No. 62/2024 Coll. (hereinafter referred to as the “Amendment”). The primary objective of the Amendment is to transpose Directive (EU) 2019/2121 of the European Parliament and of the Council of 27 November 2019 (hereinafter referred to as the “Directive”) into the Czech legal system. The transposition deadline for the Directive expired on January 31, 2023, so Czech legislation is more than a year and a half late with its transposition, however, legislators have now managed to bring the Amendment to a successful conclusion.

In today’s highly digitized world, a wide range of institutions, from governments to hospitals to various business entities, are facing cyber attacks. Cyber ​​security and resilience to cyber attacks have become a relatively big topic in developed countries. Financial entities are also not immune to attacks. As the use of information and communication technology (hereinafter referred to as “ICT”) has acquired a key role in the provision of financial services in recent decades, to the extent that it is of fundamental importance in the performance of the usual routine functions of all financial entities, preventing cyber attacks poses a complex challenge for financial entities.

Among the regularly prepared mandatory documents within business corporations is also a report on relationships, which focuses on the relationships between persons within a business group. In this article, we will take a closer look at the process of its preparation, mandatory content requirements and, last but not least, the issue of its possible expert review ordered by the court.

The normative anchoring of the qualification agreement institute, the general content of which is an agreement between the employer and the employee that the employer will allow the employee to increase (or deepen) their qualifications and the employee will subsequently remain employed by the employer for the agreed period, or will reimburse the employer for the costs associated with increasing (or deepening) their qualifications, has been part of the legal order of the Czech Republic since its independent establishment.

Restoring the property to its previous state, or restitution in kind (restitutio in integrum), is the legally preferred method of compensating for material damage. How do courts view this method of redressing damage? What obligations arise from their judicial practice? This article deals with the conditions of restitution in kind contained in both the new and the older case law.

The acquisition of shares by employees of joint-stock companies is an issue that is often discussed in the Czech environment, but critical voices are repeatedly heard when evaluating the current legal regulation. This situation has not changed since the beginning of the introduction of this institute in the Commercial Code. The so-called financial participation of employees, one of the forms of which is employee stock (option) plans (Employee Stock Ownership (Option) Plan – ESOP), is intensively discussed and supported at the European level, however, according to comparative reports, the Czech regulation lags behind the European average in terms of support for employee participation.

The long-awaited draft law on mass civil litigation (hereinafter referred to as the “Act”) is currently before the third reading in the Chamber of Deputies, which aims to introduce the institution of so-called mass actions, known mainly from the United States of America, into the Czech legal system. This article briefly discusses the current legal regulation and the objectives and selected specifics of the Act.