Tax and legal news

In July 2026, the Chamber of Deputies approved, at its third reading, the government’s bill on the electronic registration of sales and other related legislation, known as the ERS 2.0 (in Czech the EET 2.0).

An amendment to the VAT Act is currently going through the legislative process; it is intended to implement the first part of the European ‘VAT in the Digital Age’ (ViDA) package from 1 January 2027.

European rules on the coordination of social security in cross-border work are set to become significantly stricter. Employers will, in particular, have to take into account a longer minimum period of insurance in the home country prior to posting, which is set to be extended from one to three months, as well as a mandatory two-month break between individual postings.

In June, the European Commission presented a comprehensive package of proposals aimed at simplifying European direct tax rules and reducing the administrative burden on businesses. One of the main changes is to be a revision of the DAC system, i.e. the European rules on administrative cooperation and the exchange of tax information. The existing provisions are to be consolidated into a single, clearer piece of legislation, whilst certain duplicative reporting obligations are to be reduced.

In July 2026, the Chamber of Deputies approved in the third reading the governmental draft bill on registration of sales and other related acts, so called EET 2.0.

The new Legal 500, the prestigious worldwide review of law and tax firms, has been published in March 2026. KempHoogstad have received an excellent evaluation again. We have been ranked in the Second Tier for the Czech Republic mainly thanks to endorsement and support of our clients and co-workers.