Coronavirus - Government measures in key jurisdictions - Flipbook - Page 31
Czech Republic
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Property
•
Tenants (both, commercial and residential) have been temporarily protected from
eviction for non-payment.
Have any changes
•
been made to
the laws around
property, rent and
enforcement?
Payment of rent by the affected businesses and individuals can be deferred (but not
waived or reduced).
Litigation
•
Yes, but hearings are often adjourned.
Are the courts
operating?
•
Missing of certain procedural deadlines could now be waived, if caused by COVID-19.
Tax
•
•
Has any new
legislation been
introduced in light •
of COVID-19?
Company
law matters
Deadlines for most tax filings have been deferred.
Some tax deposits, which are paid on a regular basis during the year, were waived
(but the annual tax would still have to be paid in the full amount).
Any tax loss from 2020 can be extraordinarily applied against income from previous
years – and the resulting tax overpayments claimed.
•
No new tax imposed and the government even indicated that it would not consider
any new taxes or increase of the existing taxes. Some land-related taxes are
relaxed.
•
Some social and health security payments have been waived and other deferred.
•
General meetings can be held remotely by all companies.
•
Deadlines for approvals of accounts will be extended.
Have any measures •
been put in place
to accommodate
social distancing
(such as remote
general meetings)?
Expiry of directors’ appointments will be extended.
Government measures in key jurisdictions
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