Legal changes affecting your business.

The harmonised legal guarantee notice and GARAN label in stores and online

From 27 September 2026, every seller of goods to consumers in Slovakia must display the standard European notice on statutory liability for defects, both in physical stores and online. Where a manufacturer provides a free guarantee of durability covering the entire product for more than two years, the seller must indicate it using the GARAN label. The wording, colours and QR code of the notice and label must not be changed.

eFaktúra from 2027. How businesses should prepare

From 1 January 2027, VAT payers will issue structured electronic invoices for domestic business transactions and generally send them through a certified provider. Businesses that are not registered for VAT will also need to be able to receive them. Alongside accounting arrangements, businesses should prepare their provider contract and internal rules for archiving and approving invoices.

Czech EET 2.0. Which payments businesses operating in Czechia will have to record

Czechia is returning to electronic sales recording. Parliament has passed the Act and the President has signed it. On 1 October 2026 it was sent for promulgation in the Collection of Laws. Under the adopted text, card and QR code payments made at business premises or during personal contact with customers will also be recorded, including by Slovak businesses selling in Czechia.

New Slovak Civil Code

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Articles on the proposed new Slovak Civil Code and its proposed changes to contracts, business and property relations.

The franchise agreement in the draft new Civil Code

A franchise agreement currently has no regime of its own in Slovakia and is concluded as an unnamed contract. The government's draft new Civil Code regulates it for the first time as a distinct contract type. What would change for franchisors and franchisees, and what applies while the draft has not been passed.

The end of two codes: obligations under a single code

The same contract is currently governed by different rules depending on whether it falls under the Civil or Commercial Code. The draft new Civil Code (parliamentary print 1312) is intended to end this dual system by bringing commercial obligations into a single code.

Damages under the new rules: what can and cannot be agreed

The draft new Civil Code (parliamentary print 1312) addresses long-disputed questions about damages: advance waivers, disguised late-payment interest and non-pecuniary claims for breach of contract. Liability limitation clauses would have clearer rules.

Breach of contract under the new rules: one system of remedies

The draft new Civil Code (parliamentary print 1312) is intended to unify remedies for breach across all contract types. Today, they must be found in incomplete rules for individual contracts, often in two different codes. What this would change for clauses in your templates.

Receivables under the Civil Code bill: contractual assignment bans would lose effect against third parties

The Civil Code bill would strengthen third-party protection in assignments of receivables: under it, breaching a contractual assignment ban would not affect third parties. What that would mean for suppliers and customers.

Limitation under the Civil Code bill: generally three years

The Civil Code bill would unify civil and commercial limitation rules under a general three-year period. For new contracts, commercial creditors would lose the fourth year unless they agree a longer period, which is a reason to adjust internal processes.

Directors under the Civil Code bill: representation, conflicts and rules for performing office

The Civil Code bill would change the foundations of directors’ roles: companies would act through representation, conflicts of interest would have express rules and agreements governing the performance of office could provide for the appropriate application of employment-law rules without creating an employment relationship.

Scrutiny of standard terms and liability for bad-faith negotiations

The new Civil Code is intended to consolidate and supplement the existing rules on contract formation, particularly liability for bad-faith negotiations, written confirmations of oral contracts and scrutiny of standard contracts. What this means for your terms and ordering processes.

Contract invalidity under the new rules: introducing avoidance

The draft new Civil Code changes the concept of contractual invalidity. Only what is currently absolutely invalid should remain invalid; relative invalidity is to be replaced by avoidance subject to a six-month deadline. Greater transactional certainty, but less time to act.

September 2026

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The lawyer in a transaction brokered by an estate agency: whom do they work for and what follows from that

The agent recommends a lawyer who prepares the contracts for both seller and buyer, and the agency pays them a retainer. Whose interests does the lawyer then protect, what may they tell the agent, and what happens if the parties fall out? We explain what the Act on Advocacy says and how to set the arrangement up so that everyone can trust it.

When an AI user becomes its provider: roles under the AI Act

The AI Act allocates obligations by role, not by who wrote the code. A company that has a chatbot built on someone else's model, sells an AI product under its own brand or uses a general-purpose tool for a sensitive purpose may become a provider with all the attendant obligations. This article explains where the line runs and what follows from it for supplier contracts.

AI in recruitment and employee assessment: what the AI Act and the GDPR require

Tools that screen CVs or assess employee performance are, as a rule, high-risk systems under the AI Act. The main obligations arrive in December 2027, but the ban on emotion recognition in the workplace and the rules of the GDPR apply today. This article is intended for employers and HR professionals.

A joint-stock company in Slovakia or in the Czech Republic: how incorporation, capital and bodies differ

The Slovak and the Czech joint-stock company share a name but are governed by different statutes. We compare who may incorporate them, what capital they need, what bodies they must have and what shares they issue, for businesses deciding in which country to incorporate a joint-stock company.

Alarms, cameras and alarm receiving centres: when you need a technical service licence and when a guarding licence

Installing an alarm, servicing cameras and monitoring alarm signals around the clock fall under two different licences under the Private Security Act. For installation firms, building managers and operators of alarm receiving centres we examine where the line between them runs and what conditions apply to each.

An estate agency’s AML programme: what it must contain and how to tie agent training to it

An estate agency is an obliged entity under the AML Act, and its own-activity programme cannot be a generic template pulled from a drawer. We explain what the programme must contain, how to work into it the unusual transactions typical of property dealing, why and how often to train agents including those working under a trade licence, and what is at stake on inspection.

The contract was drawn up by the agency or the developer: review, or authorisation by a lawyer?

Buyers often want to have the estate agency’s contract “authorised”. Authorisation and review of someone else’s contract are, however, two different services with a different outcome both for the Land Register and for you. We explain what each of them delivers and when each makes sense.

A bank guarantee instead of retention money: how to set it up in a works contract so it can be called

Retention money can tie up a contractor's funds for years, and a bank guarantee can replace it. Whether it genuinely protects the employer, however, depends on the text of the letter of guarantee and on what the works contract says about it. This article is for employers, developers and construction firms.

Reserving the purchase of machinery or a vehicle: a future-contract agreement, or a sale agreement subject to a condition precedent?

Where a purchase has been agreed but depends on a loan, a grant or delivery, two instruments present themselves: an agreement to enter into a future contract and a sale agreement subject to a condition precedent. This article explains how they differ, when to choose each and what to watch for with movable assets.

Agreements to enter into a future contract between businesses: the call, the periods and what a court can do

The Commercial Code regulates agreements to enter into a future contract more strictly than it first appears. The obligation ends if the entitled party does not call on the other party in time, and even after a timely call there is generally only one year in which to go to court. This article is for companies that use such agreements to reserve a purchase, supplies or cooperation.

A former employee has joined a competitor and taken clients with him: what the employer can claim

When a key employee leaves for a competitor and clients or company data follow, the employer has a non-compete clause, protection of trade secrets, unfair competition and damages at its disposal. Each instrument has different conditions and calls for different evidence. This article shows how to assess the situation and in what order to proceed.

Carve-outs in Czechia: partial division, spin-off or sale of part of an enterprise

An owner of a Czech s. r. o. or a. s. who wants to separate a division chooses between three routes under Czech law. We compare partial division, a spin-off into a subsidiary and the sale of part of an enterprise: who becomes a shareholder, what passes with the division and how creditors and employees are protected.

Securities in an estate: where to look for them depending on who records them

Shares, bonds and unit certificates left by a deceased holder need not all be in one place. This article explains in which records they may be kept, whether at the central securities depository, a bank, a securities dealer or a management company, and what follows from this for heirs and for inheritance proceedings.

Prices, territory and online sales in a distribution or franchise network

May you set a distributor's or franchisee's resale price, or prohibit sales outside a territory or through an online shop? Commission Regulation (EU) 2022/720 determines what the block exemption for vertical agreements covers and what it does not. An overview for manufacturers, importers and franchisors building a sales network.

A Czech company with a Slovak debtor: four rules that work differently in Slovakia

A Czech company recovering an invoice in Slovakia naturally proceeds on Czech habits. Slovak law, however, ties costs to a pre-action demand differently, regulates the debtor's defence against a payment order differently, allocates the enforcement officer differently and calculates accessories differently. An overview for creditors from Czechia before the first step.

A Czech payment order and a debtor who does not collect post: data mailboxes, cancellation of the order and what comes next

A Czech payment order is quick, but it stands or falls on personal service. We explain why non-collection does not help a company with a data mailbox, when the court cancels the order or does not issue it at all, and how a Slovak creditor verifies the debtor's address before filing.

What to check before taking on a property: the check the agent carries out, and the moment it must be handed to a lawyer

A property transaction can collapse over an obstacle that was on the title deed from the outset. For estate agencies and their agents we explain why checking a property before it goes into the portfolio is the agency’s duty, what must be checked straight away, what the title deed does not show, and when the matter becomes a legal check belonging to a lawyer.

A cookie banner for a Slovak and a Czech website: one standard, two statutes

Both the Slovak and the Czech electronic communications statutes now require consent before non-essential cookies are stored. The wording differs in detail and the Czech Republic moved to consent only in 2022. This article explains what the two regimes have in common and what to bear in mind for a website or e-shop serving both countries.

Gifting property to one of the children: what it means for the siblings’ inheritance

Parents often give a flat or house to one of their children during their lifetime. The gift may be set off against that child’s inheritance share in the succession proceedings, but not always and not automatically. We explain when a set-off occurs, why a gift is not disinheritance and what to consider when drafting the deed of gift.

Gift, sale at a nominal price or exchange: which agreement to choose when transferring property within the family

Parents want to transfer a flat to their child; siblings want to swap plots of land. The choice between a deed of gift, a sale agreement and an exchange agreement has consequences for tax, marital ownership and inheritance, and for whether the transfer can later be undone. We compare them using situations that recur in families.

After the first flat is sold: the developer as co-owner of the building, the repair fund and defects in common parts

With the first transfer of a flat, the developer becomes one of the owners of the building. It pays contributions to the operation, maintenance and repair fund for the unsold flats, votes at meetings, and the rights arising from defects in the building against the contractor pass to the flat owners. This article explains what to prepare for before the first purchase agreement is signed.

Distributor, commercial agent or commission agent: three sales models and their consequences

Your goods may be sold by a distributor on its own account, by a commercial agent in your name, or by a commission agent in its own name but on your account. Each model allocates the risk of non-payment, ownership of the goods and claims on termination differently. For manufacturers and importers building a sales network under Slovak law, including with partners in Czechia.

Agreement terminating employment: when it is safer than notice and what belongs in it

An agreement terminating employment requires no ground for notice, no notice period and no consultation with employee representatives. Even so, it has statutory requirements and can be challenged in court. This article shows when an agreement is the best route, what to put in it and what it may later founder on.

The agreement with an authorised person in the RPVS: what belongs in it and what to watch for

Without a written agreement nobody can act as an authorised person, and the law applies the rules on inspection contracts to it by analogy. For companies entered in the register of public sector partners we explain what the agreement must cover, which arrangements do not stand up, and how to terminate it without a deadline running.

A dispute over a .sk, .cz or .eu domain: court or alternative dispute resolution

A domain carrying your name or brand can be obtained from its holder either by a court action or in faster alternative dispute resolution under the registry rules. Each extension has different conditions. This article is for companies and e-shops deciding which route to take.

Own-account transport: when a company needs no transport operator authorisation or Community licence

A construction firm carries its own materials; a manufacturer delivers its own products to customers. No road transport operator authorisation or Community licence is needed for such transport, provided all the conditions for own-account carriage are met. We examine where the exemption ends and which rules apply even without authorisation.

Serving notice and immediate termination: the rules of Section 38 of the Labour Code

Notice and immediate termination take effect only on service, and unproven service defeats even a substantively justified termination. This article explains in what order and by what means an employer serves documents, what happens if the employee refuses to accept them, and why email is not enough. It closes with a comparison of Slovak and Czech law.

The supervisory board in an s.r.o. and a joint-stock company: when to set one up and what it can do

A supervisory board is either a formality that signs things off or genuine oversight of management. This article explains when it is mandatory in Slovakia and Czechia, what powers the law gives it, and why its consent does not release managing directors or the board of directors from liability.

Two responsible persons: the DPO under the GDPR and the responsible person for whistleblowing

Slovak law knows two functions bearing the same name: the responsible person under the GDPR and the responsible person under the Whistleblower Protection Act. This article compares their tasks, independence and requirements, and explains when the same individual or external provider may perform both. For companies that must have one or both functions.

Small claims proceedings against a Polish company: when they are worthwhile and how they run

With a claim of up to EUR 5,000 against a Polish company, an ordinary action in Poland need not be the only route. The European Small Claims Procedure is written, form-based, and its judgment is enforced in Poland without recognition. We explain when it is worth more than a European payment order and what to watch for on costs.

Classes of shares in a simple joint-stock company: how to divide votes, profit and information between founders, investor and team on incorporation

A simple joint-stock company makes it possible to distinguish the shares of the founders, of the investor and of the employees without elaborate contractual structures. The article is for founders incorporating a j. s. a.: what the Act allows, where its limits lie and why classes of shares are worth designing in the very first articles of association.

Cooperative or civic association: which form can carry a joint project

Joint purchasing, a shared workshop, a community space or joint sales of produce: a group of individuals or companies often hesitates between a cooperative and a civic association. We compare both forms by purpose, founders, capital, decision-making and the members’ property entitlements.

Legal due diligence on a startup before the first round: what an investor checks and what to prepare in advance

Before a first investment, an investor will have the startup checked over legally. The company is usually young, yet the questions concentrate on the same areas: who owns the company, who owns the product and what the founders have promised the people around them. This article is for founders who want to prepare before the investor’s list of questions arrives.

Duplicate ownership before the court: how to frame the claim and what decides the winner

Where a settlement agreement fails, only a court can remove the duplication between register C and register E parcels. This article explains why an owner recorded twice always has an urgent legal interest in a declaratory claim, how to frame the relief sought so that the court does not dismiss it on formal grounds, what has to be proved in the dispute and how the outcome reaches the title sheet.

The European Account Preservation Order has been issued. What happens to the debtor's money and what the creditor must do

Issuing a European Account Preservation Order does not end the creditor's work. The bank preserves the funds and issues a declaration, the debtor receives all your evidence, and short periods start running for the creditor to release any excess and to bring an action. An overview of the steps after the order is issued, for companies that have obtained one or are considering it.

Enforcement in Czechia for a Slovak creditor: choosing the enforcement officer, advances and enforcement that yields nothing

A judgment or payment order of a Czech court is a document; the money is brought in by enforcement. The Czech system gives the creditor more choice than the Slovak one, but also the duty to pay advances and to react when enforcement has brought in nothing for years. We explain the procedure from application to discontinuance, for Slovak companies with a Czech debtor.

Errors in the issuer's register: how a company corrects details of an issue and entries in shareholders' accounts

An incorrect number of shares, the wrong nominal value or shares credited to the wrong account. This article is for joint-stock companies with book-entry shares: where errors arise in the registration and amendment of an issue, how the issuer corrects them by objection to the central securities depository, and how to avoid them.

Cabotage, the return of the vehicle and documents: rules for hauliers with a Community licence

A Community licence opens up the market of the whole Union, but not without limits. How many domestic carriage operations a Slovak haulier may perform in another State, how long it must then wait, how it evidences them on a roadside check and why the vehicle must return home at regular intervals.

Freight charges from a foreign customer: where to sue under the CMR Convention, under which law and how to enforce the judgment

A Slovak carrier has performed carriage abroad and the customer from another state is not paying. The CMR Convention gives it a wider choice of courts than an ordinary commercial contract, including the court of the state where the goods were loaded. We explain how to choose the court, which law governs interest and how the judgment is enforced in the debtor's state.

When a corporate change really takes effect: the decision, the entry and publication in the Commercial Register

A managing director is removed on the day of the decision, a holder of procuration may sign only from the date of entry, and a change can generally be raised against business partners only after it has been published. This article explains when a change in an s.r.o. occurs, what the entry adds to it, and how to time the application under the new Commercial Register Act.

When to end out-of-court recovery: five signals that it is time to go to court

Reminders and negotiations about instalments are often the quickest route to the money, but not indefinitely. Five situations in which further reminders harm the creditor, and how to set escalation rules where there are dozens of debtors at once.

A limited partnership with an s.r.o. as general partner: how the structure works and where its limits lie

A limited partnership in which an s.r.o., rather than an individual, bears unlimited liability combines a firm division of roles with contained risk. This article explains who acts in such a structure, who is liable for what, what restrictions apply to the general partner s.r.o. and what to do so that the partnership does not cease to exist along with it.

A non-compete clause in the employment contract: how to draft one that protects the business and stands up

A non-compete clause under Section 83a of the Labour Code protects a business only where it is drafted for a particular employee and a particular risk. This article explains whom to give one to, how to define the restricted activity, how to set the compensation and the sanction, and what a clause will not cover. It is written for employers introducing or revising such clauses.

A bond issuer in bankruptcy or restructuring: what a bondholder must do and within what periods

Once the issuer ends up in bankruptcy, money from a bond is no longer pursued by action but by registration. We explain who files it where the issue has a common representative, what belongs in it as regards principal, yields and security, why it cannot be corrected afterwards, and why the period in restructuring is shorter still.

A customer in bankruptcy in Slovakia or in insolvency in Czechia: what the creditor does differently

A company with customers on both sides of the border is a domestic creditor in one case and a foreign creditor in the other. Where the proceedings are conducted, which law governs them, how a registration is filed from abroad and in which respects the Czech regime is harsher on creditors than the Slovak one.

Buying shares in a simple joint-stock company: what a registered tag-along and drag-along mean for the buyer

Shares in a simple joint-stock company may be encumbered with registered shareholder rights that survive a transfer and bind the buyer as well. This article is for buyers and sellers alike: what the register shows, what the seller must provide to the depository and what follows if a tag-along is circumvented.

Buying a flat subject to the seller’s mortgage: how to pay so that you do not also buy someone else’s debt

A bank’s lien on the title deed of the flat being bought is common and does not prevent the deal. It does not, however, lapse on transfer, so the sale agreement must state precisely who will repay the seller’s loan and when, who will arrange its deletion and when the seller receives the balance of the price. The article is for buyers and sellers alike.

Buying a tenanted flat: what passes to you from the tenancy and what to settle in the sale agreement

A sale of the flat does not end the tenancy; the buyer steps into the landlord’s position with everything the tenant has agreed. We explain what to request before the purchase, how to deal with the security deposit and the rent, and what to do if you want the flat vacant.

Buying an older family house: what the agreement should say about the condition of the house, defects and the seller’s declarations

An older house carries no developer’s warranty, and what can later be claimed for is determined above all by the sale agreement. We explain how to describe the condition of the house and its known defects, what declarations the seller should give, and why a truthful description protects both parties.

Sale agreement for a house and land: how to identify the building, the parcels and the appurtenances so that it passes the Land Register

With a family house it is not one thing that is transferred but a building and several parcels, often in two cadastral registers. We explain how to identify them in the sale agreement and in the registration application so that nothing is left out and the proceedings are not held up over identification.

A sale agreement for a car or machine: under the Civil Code, or the Commercial Code?

In Slovakia, the purchase of a movable asset is governed by one of two codes, and the difference shows above all in defects, ownership and limitation. This article explains when each regime applies, how they differ and what changes when the other party is Czech.

When the Land Register stays or refuses registration: what the sale agreement should settle in advance

Sale agreements usually assume that registration will go through first time. We explain what provisions an agreement for a flat or house needs in case the Land Register stays the proceedings or refuses registration, so that the deal does not hang on one party’s signature.

Influencer content in brand advertising: what the licence to photos and videos must contain

A brand pays for a post and then finds it may not use the video in paid advertising or on its website. Where the contract is silent, the Copyright Act grants a licence only to the extent needed for the purpose of the collaboration and, unless that purpose implies otherwise, only for Slovakia and for a maximum of one year. This article explains what a contract with a creator must contain so that the content still works after the campaign.

Certificated or book-entry shares: what to choose when incorporating a joint-stock company

The form of the shares determines how they will be transferred, who will maintain the shareholder records and what awaits the company at the central securities depository. This article compares certificated registered shares with book-entry shares for founders of a joint-stock company and points out when the choice is not theirs at all.

A logo from a designer as a trademark: without a licence you risk oppositions and a dispute over rights

A logo is often the designer’s work of authorship, and a paid invoice does not yet make it fully your logo. Anyone wishing to register it as a trademark needs a licence from the author that expressly covers registration, modifications and worldwide use. Otherwise oppositions, invalidity of the trademark and problems when selling the company are all in prospect.

A Czech joint-stock company with an administrative board or with a board of directors: choosing the structure on formation

On formation, a Czech joint-stock company chooses whether it will be run by an administrative board or by a board of directors with a supervisory board. This article explains both systems, when a single person is enough, how a legal entity in a company body works and what not to overlook in remuneration.

An NDA with a foreign partner: which law, which court and which language

When confidential information goes to a partner in Czechia or elsewhere in the EU, the strength of an NDA also depends on which law governs it, where a dispute will be resolved and which language version prevails. This article is for companies signing NDAs in English or on the other side's template.

The tenant of business premises is not paying: notice, retention of goods and eviction from non-residential premises

A shop, an office or a warehouse for which the tenant has not paid for months is a double loss for the landlord: the rent is missing and the premises cannot be offered to anyone else. This article explains when the Act on the lease of non-residential premises allows the lease to be terminated by notice, how the landlord’s lien over the tenant’s movables works and what to do when the tenant does not leave after the lease ends.

An unpaid bond: why the Investment Guarantee Fund will not cover the loss and when to look at whoever sold you the bond

After an issuer fails, investors often expect the loss to be covered by the Investment Guarantee Fund or by supervision from the National Bank of Slovakia. We explain what the fund actually covers, what duties the dealer or bank that sold you the bond had, and in what order to proceed so as to lose neither your claim against the issuer nor the one against the seller.

Debt acknowledgement in a notarial deed: enforcement without a claim, and its limits

An acknowledgement of debt reverses the burden of proof, yet if the debtor stops paying you must still sue. A notarial deed with consent to enforceability skips that stage. What it must contain, what cannot be recovered through it and how it works with a Czech debtor.

Business name and trademark: why registering a company does not protect the brand

A registered or reserved business name protects you against another company registering an identical name, but it does not protect a product brand. This article is for founders and companies that want to use their name as a brand as well, and explains where business names and trademarks meet and how to avoid conflicts.

The business name of a new s.r.o.: what the registry court checks and what you answer for yourself

Before registration, the registry court examines whether the proposed business name is identical with a registered or reserved name. The Commercial Code, however, asks for more: the name must be neither confusable nor misleading. This article explains the difference between these two standards and how to choose a name that will hold up after registration as well.

Standard terms when selling to Czech companies: what changes when Czech law applies

A Slovak company supplying Czech customers may find its standard terms subject both to the Vienna Convention on the international sale of goods and to the Czech Civil Code. The latter has its own rules on conflicting terms, later changes to them and surprising provisions. This article is for companies selling to Czechia under their own standard terms.

Trade secrets in Slovakia and Czechia: what the law protects and what an NDA must add

Statutory protection of trade secrets and a non-disclosure agreement complement each other rather than replace each other. This article compares the Slovak and Czech rules and shows which gaps an NDA must close where a company shares know-how with partners in both countries.

Limitation of liability in EULAs and SaaS terms: what stands up against businesses and against consumers

Almost every set of licence and SaaS terms contains an exclusion of liability taken from a foreign template. In Slovakia, as between businesses, it is constrained by the ban on waiving damages in advance; in Czechia, by statutory exceptions; and against consumers most such sentences are invalid. This article is for software providers who want a limit that will actually hold up in a dispute.

From an architectural study to the building design: documentation stages and the contracts that carry them

The new Building Act recognises four stages of design documentation and does not list the architectural study among them. We explain what each stage contains, who may prepare it and how to set up contracts with the architect and the designer so that they dovetail. The article is for developers and investors preparing a project from the land upwards.

The payment order is final and the debtor is not paying: how it turns into enforcement

A final payment order is an enforcement title, but it will not recover the money on its own. We go through the steps from the certificate of enforceability through the application for enforcement and the authorisation of an enforcement officer to the order in which the sums recovered are distributed and what happens when the debtor has no assets.

From reservation to registration of the owner: how the documents in a property deal should follow on from one another

A property deal passes through a reservation agreement, a sale agreement, escrow, often a bank’s lien agreement and finally the registration application. Each document is written by someone else and at a different time, yet the Land Register assesses the result as a whole. We explain where the chain of documents breaks most easily and how to set it up so that registration goes through first time.

A partner’s departure, death or enforcement: how to preserve a general partnership and a limited partnership

A general partnership is dissolved by operation of law on events affecting even a single partner: death, bankruptcy, enforcement or notice. This article explains when that happens, how the remaining partners can save the partnership, what the heirs are entitled to and what should be agreed in the partnership agreement. These rules apply mutatis mutandis to the general partners of a limited partnership.

When a managing director leaves: resignation, removal, the service agreement and deletion from the register

A managing director may resign and the shareholders may remove them at any time. Neither step by itself deals with the service agreement, the handover of the business or deletion from the Commercial Register. This article goes through the Slovak and Czech rules and what to bear in mind on departure, for the company and for the director.

A managing director’s remuneration in Slovakia and Czechia: who approves it, in what form, and what if it is missing

A managing director does not set their own remuneration. In Slovakia the general meeting decides on it and the authenticity of the chair’s signature on the minutes must be officially certified; in Czechia, without an arrangement in the service agreement, the office is unpaid. A comparison for companies with a director in one or both countries.

From a branch establishment to a Czech s. r. o.: transfer of part of an enterprise, employees and authorisations

A Slovak company whose branch establishment in Czechia has grown into a business of its own may transfer it to its own Czech s. r. o. This article explains how the transfer of part of an enterprise works under the Czech Civil Code, what happens to the employees and the trade licences, and how the Czech rules differ from the Slovak ones.

Dismissing or reassigning a whistleblower: when it amounts to retaliation and what the Office can do

An employee has made a report and the company is shortly afterwards considering dismissal, reassignment or a reduction in pay. In such cases the Slovak Whistleblower Protection Act leaves it to the employer to prove before the Office that the step is unconnected with the report, and gives the Office tools to halt it. This article is for employers in Slovakia and the Czech Republic who need to take a legitimate personnel step and do not want it to look like retaliation.

Immediate termination, or notice? The choice on a serious breach of work discipline

On a serious breach of work discipline an employer may end employment immediately or by notice. This article compares the time limits, the protection of the employee, the costs and, above all, the risk if the court does not accept the grounds. It is written for employers deciding under the pressure of a fresh incident.

Correcting an incorrect entry with retrospective effect: what it means for dividends, voting and any onward transfer

An objection against an incorrect entry in securities records leads to a correction as at the day on which the error arose. This article explains what such a retrospective correction means for a dividend paid in the meantime, for voting at a general meeting and for shares transferred onward in the meantime, and where its effects end.

An organisational unit in Slovakia and a branch establishment in Czechia: what they have in common and how they differ

A Slovak organisational unit and a Czech branch establishment are mirror solutions for a company that wants to operate in the other country without a new company. Both rest on entry in the Commercial Register, but the rules on the head of the unit, trade licences and post-registration duties are governed by different legislation in each country. This article is for Czech companies heading to Slovakia and Slovak companies heading to Czechia.

Buying arable land to build on: what has to happen before it becomes a building plot

Arable land on the edge of a village tends to be cheaper than a building plot, and sellers often give assurances that it will be possible to build there. This article explains why that is decided by the land-use plan and the agricultural land protection authority, what withdrawal of land from the agricultural land fund and the levy for it mean, and how to structure the purchase so that the buyer does not pay for land on which building is not permitted.

Signing a document for the Czech Republic while living in Slovakia: who will certify it

Neither a Slovak municipality nor a district office will certify a signature on a document intended for use abroad, which includes the Czech Republic. For members and directors of Czech companies we explain which Czech documents require a certified signature and what options remain.

A flat fee or payment per deal: how an estate agency agrees a lawyer’s fee

An estate agency that regularly closes deals sooner or later has to decide whether to pay its lawyer for each agreement separately or monthly. We explain what forms of fee the legal profession’s rules allow, what a flat-fee arrangement should contain, what to bear in mind when the client pays the lawyer directly, and how to decide.

The debtor paid and then went into bankruptcy: when the creditor must return the payment

A customer pays old invoices after months and a few months later is in bankruptcy. The trustee may then attack the payment as preferring one creditor. When that risk arises in Slovakia and in Czechia, what happens once the money is returned and why to be careful with security granted by a debtor in crisis.

Payment terms in a sale agreement for property: when and how to pay so that no one loses the money or the flat

The purchase price is the largest payment many people ever make, and agreements from estate agencies often deal with it in a single sentence. We explain what events to tie the due dates to, how to combine own funds, a mortgage and escrow, and what to check in a draft agreement before signing.

A payment order under the Code of Civil Dispute Procedure, or electronic payment order proceedings: two routes to a title and two ways of defending

With an undisputed invoice, a Slovak creditor chooses between a payment order under the Code of Civil Dispute Procedure and electronic payment order proceedings. We compare filing, the court fee, service and what happens after an objection, and for the defendant the differences in defending that decide whether the order becomes an enforcement title.

A Slovak, Czech or European payment order: what to choose when the debtor is based across the Czech-Slovak border

A Slovak company with a Czech customer, or a Czech company with a Slovak customer, has three routes for an undisputed invoice: a national payment order in the debtor's state, a national order at home with enforcement across the border, or a European order for payment. We compare where proceedings can be brought, how the debtor can defend, how service works and what enforcement requires.

A foreign company’s branch in the new Commercial Register: who files the application, what the time limits are and what happens on refusal

Since 17 August 2026, a foreign company’s organisational unit has been registered under the new Act on the Commercial Register as a branch of a foreign legal entity. The application is filed electronically, registration takes two business days, and a defective application cannot be supplemented before the court. This article explains the new procedure for Czech and other foreign companies establishing a unit in Slovakia.

When a management decision goes wrong: records, minutes and shareholder consent as protection for directors

In a claim for damages, a managing director or member of the board of directors must prove that they decided with professional care. This article explains what should remain documented after a decision, when the general meeting’s consent helps, and how the Slovak and Czech rules differ.

A Polish customer is not paying: which European tools work and when a Polish court is needed

Against a Polish company, a Slovak or Czech creditor has more tools available than simply suing in Poland: the European order for payment, the small claims procedure, an account preservation order and enforcement of a Slovak judgment without recognition. Which of them to choose depends on whether the debtor disputes the claim, how large it is and whether the assets may disappear.

Right of way across another person’s land: agreement, court decision and access when a parcel is divided

Land with no access from a road can be sold, but it is hard to use and harder still to build on. This article explains how a right of way on foot and by vehicle is created by agreement, when a court may create it, why that route is closed for undeveloped land, and what to bear in mind when dividing land so that no new parcel is left without access.

Selling flats in a bank-financed project: the pledge, releasing units and deletion

A bank financing construction usually holds a pledge over the land and the building, and often over the future flats as well. Buyers and their banks, however, want a flat free of encumbrances. We explain why the pledge does not lapse on transfer of a flat, by what routes the Act allows individual flats to be released, and what to agree in the loan documentation before sales start.

Selling a company registered in RPVS: what to check before signing and what to complete after the transfer

A buyer acquiring a company with public-sector contracts also takes on its registration in the Register of Public Sector Partners, with all its deadlines and risks. For buyers and sellers alike, we explain what the register reveals during due diligence, when the beneficial owner changes after a transfer, and when to replace the authorised person.

Selling agricultural land farmed by a tenant: what the buyer takes over and when the lease can end

Agricultural land is often sold together with the tenant who farms it. This article explains why a sale does not end the lease, what minimum terms and notice rules apply to leases of land used in an agricultural business, why the tenant has no contractual pre-emption right, and what to bear in mind in the purchase agreement so that buyer and seller do not fall out over the rent.

Selling a permitted project? The licence to the study and the design does not pass with the land automatically

When a development project is sold, the buyer pays not only for the land but also for the completed documentation. The right to use it, however, is a licence from the architect and the designer, which cannot simply be assigned without their consent. We explain how this works on a sale of land, on a sale of the project company, and what to have in the contracts from the outset.

The pre-action demand in Slovak law: four situations in which a demand has legal consequences

The Slovak Code of Civil Dispute Procedure does not require a demand before suing as a condition of recovering costs. Even so, the law attaches consequences to it: for a lawyer's fee, for consumer claims in electronic payment order proceedings, for enforcement of an old title and for a debtor who pays only after being sued. An overview for companies recovering invoices.

When an invoice between a Slovak and a Czech company becomes time-barred: three years, four years or the 1974 Convention

A Slovak creditor readily assumes the Czech three years, a Czech creditor the Slovak four, and both may be wrong. For a sale of goods between companies from the two states, the uniform Limitation Convention applies; for services, the law of the contract decides. This article is for companies supplying across the Czech-Slovak border and dealing with an older invoice.

Letting a co-owned flat or house: who decides, who signs and who is entitled to the rent

Siblings have inherited a flat, former partners own a house in equal halves, investors bought a flat together. When they decide to let such a property, the questions are who decides about the lease, who signs it, how the rent is divided and what to do when the co-owners disagree. This article is for co-owners who let property or are planning to.

Transferring a cooperative share in Czechia and in Slovakia: where the rules differ

Cooperative flats are transferred outside the Land Register in both countries, but the rules are not the same. We compare the Slovak Commercial Code with the Czech Business Corporations Act on the points that change the agreement: the cooperative’s consent, debts, the effectiveness of the transfer and spouses.

Articles of association of a j. s. a.: how to restrict share transfers, exclude inheritance and guard against enforcement against a shareholder

The articles of association of a simple joint-stock company may make share transfers subject to the company’s consent or exclude them, exclude inheritance and prevent shares from ending up with a stranger through enforcement. In return the Act requires a counterweight: in the cases specified, the company must buy the shares or pay their reasonable value. This article is for founders who want the shareholder structure under control from day one.

Prohlášení o pravosti podpisu: what a lawyer confirms when verifying a signature and what the clause contains

The Czech Act on the Legal Profession allows a lawyer to verify a signature with the same effects as official verification. We explain what a prohlášení o pravosti podpisu confirms, what it must contain, how it works with an electronic signature and where its limits lie.

Procuration, power of attorney, authorisation by activity or another managing director: how to give someone the right to sign for the company

When a managing director cannot keep up with signing, a company has four tools: authorisation by activity, an ordinary power of attorney, procuration and another managing director. We compare what each of them allows, whether it can be limited towards third parties, what is entered in the Commercial Register, and when each is suitable.

Commission of a commercial agent and of a broker: when it arises, when it falls due and when it lapses

Commercial agents and brokers receive commission under different rules of the Commercial Code. For agency, the Act fixes the latest moment at which the entitlement arises and its due date, and those limits cannot be moved to the agent's detriment. This article is for companies selling through agents and for agents themselves.

Registering a civic association: from the preparatory committee to entry in the register

A civic association comes into existence on registration with the district office in the regional capital. For the founders of community, sports and cultural societies we explain who files the application, what the statutes must contain, how the time limits run and what duties arise immediately after registration.

Registering a trademark: from the search to registration, and choosing between SR, CR and the EU

On a trademark application the Office does not itself decide on conflict with earlier trademarks; that must be raised by their proprietors through oppositions within the opposition period. This article runs through the registration procedure in Slovakia, the differences from a Czech and a European trademark, and the decisions that need to be taken before the application is filed.

Complaints after 31 July 2026: what an e-shop must change in its complaints procedure

For purchases made from 31 July 2026, the seller’s period of liability for defects is extended by 12 months after the first repair, and before remedying a defect the seller must inform the buyer of the choice available. We examine which purchases the new rules cover and what an e-shop’s and a bricks-and-mortar store’s complaints procedure must reflect.

A complaints procedure for Slovakia and Czechia: where the two regimes diverge

An e-shop selling into both countries cannot make do with one complaints procedure translated into two languages. We compare the Slovak and Czech rules on liability for defects on the points support staff work with daily: time limits, the burden of proof, notification of a defect, extension after repair and confirmations for the customer.

A reservation agreement or an agreement on a future sale agreement: who is really bound to what

An interested buyer pays a reservation fee and believes the seller must sell them the property. A judgment of the Regional Court in Trnava of March 2026 shows that this need not be so. We explain how a reservation differs from an agreement on a future contract, what the reservation fee is, and which form to choose depending on which side of the deal you are on.

An arbitration clause for disputes between shareholders: what can go before arbitrators and what is better left out

Shareholders may agree in advance that their disputes will be decided by arbitrators instead of a court. A clause in the memorandum of association may bind future shareholders too, yet not every corporate dispute is suited to arbitration. This article is for shareholders of an s.r.o. and of a joint-stock company who are settling a memorandum of association or a shareholder agreement.

An arbitral award from Slovakia in Czechia and from Czechia in Slovakia: recognition and enforcement

You have won the arbitration, but the debtor’s assets lie across the Czech-Slovak border. Arbitral awards fall outside the European regulation on enforcement of judgments, so between Slovakia and Czechia they are enforced under the New York Convention and national statutes. This article is for creditors and debtors dealing with enforcement or defence in the other country.

Shareholders parting ways and intellectual property: who keeps the brand, the software and the business name

When shareholders part ways, the price of the ownership interest is what gets negotiated, yet the value of the company often lies in its brand, its software and the name under which customers know it. If those assets do not legally belong to the company, the departing shareholder may take them away. This article is for shareholders in start-ups, IT companies and family businesses dealing with a shareholder’s departure or seeking to prevent one.

Suretyship and bank guarantees for a loan: when security weakens while the debt runs

A surety declaration or a letter of guarantee is signed at the outset, but is put to the test only years later. In the meantime the credit changes, the claim is sold and the guarantee's validity runs out. This article is for creditors lending to companies and for sureties who want to know when their obligation still stands.

Termination of employment in Czechia and Slovakia: the differences employers run into

The Slovak and Czech Labour Codes share a common basis, but on termination of employment they now differ in time limits, in the notice period and in service. This article compares grounds for notice, time limits for taking action, the notice period, the protected period and wage compensation for invalid termination. It is written for businesses with employees in both countries.

A competitor has copied your website, texts or photographs: what copyright offers and what unfair competition offers

Texts taken over, product photographs or an imitated e-shop layout can be addressed under two legal regimes at once. This article explains when website content is a protected work, what can be claimed from the infringer and how financial compensation is calculated. It is for e-shops and companies whose content has appeared on someone else’s website.

Latent defects in property in Slovakia and in Czechia: time limits, claims and the differences that matter

Buying a flat or house across the border brings a regime of defects different from the one the buyer is used to. We compare which law governs the assessment of defects, by when they must be notified and what can be claimed from the seller in Slovakia and in Czechia.

When a shareholder dies: what happens to certificated and book-entry shares

On a shareholder's death, the shares pass to the heirs, but the company and the central securities depository learn of this only from the inheritance decision. This article is for families and fellow shareholders in smaller joint-stock companies: what applies to certificated and what to book-entry shares, when an heir may exercise shareholder rights and how multiple heirs are dealt with.

When the tenant of a flat dies: transfer of the lease, belongings in the flat and eviction in Slovakia and Czechia

The death of a tenant does not automatically end the lease and the landlord may not simply clear the flat. This article explains when the lease passes to members of the household, what applies to a short-term lease, how to deal with the deceased’s belongings and with rent arrears, and how Czech law differs.

Joint development with a competitor: when the EU block exemption covers the agreement

An agreement on joint research and development may restrict competition, particularly where it is concluded by competitors. Commission Regulation (EU) 2023/1066 exempts it from the cartel prohibition on certain conditions. This article explains those conditions and the clauses that destroy the exemption.

Equal pay disputes under the new rules: what an employer must be able to prove

Act No. 76/2026 Coll. has tightened the rules on equal pay disputes between men and women. An employer that has breached the new information and reporting duties must generally prove in the dispute that it did not discriminate, even where the employee produces no indications. The article is written for employers and HR staff who want to know what claims they face and how to prepare for a dispute.

Subcontractors in public contracts: when they must be in RPVS and how they prove participation requirements

A contract with the State can be blocked for the main contractor by a subcontractor that is not entered in the Register of Public Sector Partners. We explain when a subcontractor is registered, what the contracting authority may require of it, and how registration in the List of Economic Operators helps.

Managing director and CEO in one person: holding office alongside an employment contract in Slovakia and Czechia

A managing director or board member who also has an employment contract as chief executive is common. Slovak courts do not treat such a contract as employment where the duties are the same; Czech courts allow the Labour Code to be applied by agreement. The article explains where the boundaries lie and how to divide the documents.

Cookie consent: how to prove it, when to renew it and how to allow it to be withdrawn

A cookie banner is not enough if the controller cannot evidence who consented to what. This article explains what provable consent means under Slovak and Czech law and the GDPR, what the visitor must know before clicking, and how withdrawal should work. For website and e-shop operators.

Tag-along and drag-along in a j. s. a.: what the arrangement must contain to be registrable and enforceable

In a simple joint-stock company, tag-along and drag-along have a statutory framework and, once registered, powerful effects, but the Act prescribes both their content and their form. This article is for founders and investors who are still preparing a shareholder agreement, and explains what the text must contain and what the Act leaves to the agreement.

From an organisational unit to a Slovak s. r. o.: sale of the enterprise, employees and deletion in the right order

A foreign company’s organisational unit cannot simply be renamed a company. The new Slovak s. r. o. must take over the unit’s enterprise by agreement, the employees transfer by operation of law, and the unit is deleted only at the end. This article is for Czech and other foreign companies whose Slovak arm has grown into a business of its own.

What an influencer may say about a product: health claims, medicines and comparisons with competitors

Influencer campaigns most often focus on labelling advertising, yet what the creator says about the product carries the same risk. For foods and food supplements there is a list of permitted health claims; for comparison with competitors, strict conditions under the Advertising Act. This article is for e-shops and brands that give creators a free hand.

A personal data breach: what to do in the first 72 hours and the data protection officer’s role

A stolen laptop, an email attachment sent to the wrong recipient, or encrypted servers. The GDPR generally gives the controller 72 hours to notify the authority of a breach and, where the risk is high, requires the individuals to be informed as well. This article explains the procedure step by step and the data protection officer’s role.

Constituent meeting of a cooperative: what it must decide and what follows up to registration

A cooperative is not formed by an agreement but at a constituent meeting, the proceedings of which are certified by a notary. For founders, we explain what the meeting must decide, who votes at it, what has to be done once it ends and how the application for registration is filed under the Act on the Commercial Register in force from 17 August 2026.

Acknowledgement of debt under Slovak and Czech law: three regimes, three different outcomes

A written acknowledgement of debt reverses the burden of proof and extends limitation, but not to the same extent everywhere. We compare the Slovak civil and commercial regimes with the Czech one and show what to bear in mind when negotiating instalments with a debtor.

Guarding your own premises with your own employees: in-house protection needs a licence too

A production plant, a warehouse or a shopping centre is often guarded by its own employees. The Private Security Act calls such activity in-house protection and requires a licence from the regional Police Force directorate. We explain when in-house protection is involved, what conditions apply to the company and to the guards, and the risks of operating without a licence.

General and limited partnerships: when a partnership makes sense instead of an s.r.o.

Alongside the s.r.o., the Commercial Code also offers the general partnership and the limited partnership. This article explains how they differ from an s.r.o. in liability, capital, management, taxation and on a partner’s departure, and for whom they may be the better choice.

Acquisitive prescription of land: when ten years of possession suffice for ownership and how it reaches the cadastre

A garden the family has used as its own for years, yet which the cadastre records as belonging to someone else. Land bought long ago under a contract that was never registered. This article explains when such possession gives rise to ownership by acquisitive prescription, how good faith is assessed after the ruling of the Supreme Court’s grand chamber, and by which route, judicial confirmation of prescription or a declaratory claim, the outcome is recorded in the cadastre.

Enforcing a pledge over shares: how a creditor obtains satisfaction when the debtor does not pay

A pledge over shares is worth something only if it can be enforced. This article, for creditors and pledgors alike, explains how the Securities Act regulates the sale of pledged securities, why forfeiture of the collateral is generally not available and what must be agreed in the pledge agreement itself.

Enforcement of a lien over immovable property: from notice to the debtor to a voluntary auction

A lien only shows its worth once the debtor stops paying. This article explains how a secured creditor commences enforcement, when it may sell the property, what rules apply to a voluntary auction including the lowest bid for a flat in which the debtor lives, and what defences the pledgor has. It is for creditors making private and corporate loans and for those giving property as security.

Exchanging flats by exchange agreement: linking two transfers, a mortgage and a balancing payment

A family is moving to a larger flat and the parents to a smaller one, and they want to exchange rather than arrange two sales. An exchange agreement makes this possible through one document and one registration, but each party is both seller and buyer. We explain what an agreement exchanging flats must deal with and where the risks arise.

Cooperation with a university from 1 September 2026: inventions and works of researchers belong to them unless agreed otherwise with the institution

From 1 September 2026, the right to a solution for an invention or technical solution, and rights to a work other than a computer program, created by an employee of a public higher education institution or of the Slovak Academy of Sciences belong to that employee unless otherwise agreed. For companies developing with universities, this changes who the agreement on results must be concluded with.

Notice for unsatisfactory work results: the request, reasonable time and common mistakes

The employee is trying, but the results do not come. The Labour Code provides a separate ground of notice for this, resting on a written request and a reasonable time for remedy. The article explains how to distinguish it from a breach of discipline, how to draft the request and how the Czech rules differ.

Notice during sick leave, pregnancy or parental leave: what Section 64 of the Labour Code prohibits

An employer may not give notice to an employee during a protected period, for instance while on sick leave, pregnant or on parental leave. The Act does, however, recognise exceptions and deals separately with notice served just before sick leave begins. The article explains when notice is invalid, when employment is merely extended, and by when notice can be challenged in court.

Posting workers between Slovakia and Czechia: notification, pay and agency workers

A Slovak business on a contract in Czechia, a Czech installation team in Slovakia, or an agency sending people to a client across the border. Nationals of either country need no work permit, but posting carries its own notifications and minimum working conditions in the host country. The article sets them out for both directions, including agency assignment and posted third-country nationals.

Assignment of a receivable by way of security: when credit is secured by customer invoices

A company without real estate often holds its most valuable assets in receivables from customers. A creditor may take them as security by assignment or by a pledge. This article explains what assignment by way of security means, where it runs into difficulty and what the contract must add to the law.

Claim for the dissolution and settlement of co-ownership in shares: from the demand to registration of the judgment

Where the co-owners of a house, a flat or land cannot agree, the end of the co-ownership is decided by the court. This article goes through the proceedings step by step: what to do before filing, whom to sue, why the court is not bound by the proposed method of settlement, how compensation is determined, who pays the costs and how the judgment reaches the cadastre.

Pledge or security transfer of real estate: which is stronger for a lender

Anyone lending a substantial sum against real estate chooses between a pledge and a security transfer of ownership. At first glance the transfer looks stronger, yet in the decisive situations the two instruments behave much alike. This comparison is for companies, investors and developers choosing their security.

Pledges over certificated registered shares: the register, the endorsement clause and the company's consent

Certificated shares are also pledged through the central securities depository, only differently from book-entry shares. This article is for creditors and shareholders securing a loan with certificated registered shares: what must appear on the document, what must be in the register, when the company's consent is needed and what happens to the shareholder list when the pledge is enforced.

A lien ranking second: what the second creditor receives when the debtor stops paying

Property offered by a debtor as security may already be encumbered by a bank’s mortgage. This article explains how the priority of liens is determined, what happens when enforcement is commenced by the bank or by the second creditor, why property sold in enforcement by a second-ranking creditor is sold encumbered, and how the second creditor can help itself by stepping into the first creditor’s rights.

Registration refused by the cadastre: an appeal, or a new agreement and a new application?

Once registration has been refused, the transaction can still go ahead, but the next step has to be decided within a short time limit. We explain when an appeal makes sense, when a new agreement with a new application is quicker, and how the pending-change marker and the priority of entries behave meanwhile.

Minutes of a general meeting and a sole shareholder’s decision: which form applies from 17 August 2026

The form of the minutes of a general meeting of an s.r.o. depends on what is being decided, and from 17 August 2026 a notarial deed has been added for a change of managing director and for certain other decisions. An overview of when the signatures of the chair and minute-taker suffice, when the chair’s signature must be officially certified, when a notarial deed is required, and what applies to a sole shareholder.

The customer deducted damage from the freight charges: when set-off in CMR carriage does not stand up

The carrier invoices the carriage and the customer pays less, having set off alleged damage to the consignment. We explain what the customer must prove in international carriage under the CMR Convention, what reservations had to be made, how large the damage may at most be and why the set-off may also founder on limitation.

Binding opinions on the building intent: time limits, silence of the authority and defences against conditions

Before the proceedings on the building intent, the investor must discuss the project with the consulted authorities and the network operators. The new Building Act sets time limits for them, presumes on their silence that they have no comments, and gives the builder a short period in which to challenge conditions. The article is for developers and investors who manage permitting themselves or through their designer.

Updates and changes to an application: what you may change for a customer who has already paid

Applications and SaaS services change constantly, but towards consumers the Civil Code sets their provider clear duties and clear limits. The provider must supply the updates needed to keep the product in conformity with the contract, and may change features beyond that only on grounds agreed in the contract. This article is for application developers and providers of digital services.

Converting an s.r.o. into a joint-stock company: the project, approval and registration under the Transformations Act

A limited liability company can become a joint-stock company without liquidation and without forming a new entity. This article works through the procedure under Act No. 309/2023 Coll., from the project and the managing directors’ report to the vote, registration and what follows, and compares it with forming a new joint-stock company.

The period for objecting to a payment order has expired: what is left to the defendant company

A company learns of a payment order only from the enforcement officer or on returning from holiday, and the fifteen days are gone. We go through when the order was in fact not served, when the court will excuse the missed deadline, what can be raised in enforcement and when it is wiser to agree instalments.

A membership rights transfer agreement in a housing cooperative: what belongs in it and when to pay

A cooperative apartment is ‘sold’ through an agreement transferring membership rights and duties, which is not registered in the cadastre and takes effect in relation to the cooperative only from the moment it is submitted to it. For transferors and acquirers alike, we explain what the agreement should contain and how to link payment of the price to it.

A domain transfer agreement: what is transferred and how to tie payment to the transfer

When buying a domain, the seller wants the money before releasing it and the buyer wants the domain before paying. We explain what happens in law on a domain transfer, how the registry effects the change of holder, and what the agreement must contain so that neither side ends up without the money or without the domain.

Contractual penalties in estate agency agreements: where protection of commission ends and an unfair term begins

Estate agencies protect both exclusivity and reservations with contractual penalties. Where the client is a consumer, that protection has limits, which the Supreme Administrative Court confirmed in 2024. We explain which penalties did not survive, why, and how to protect commission in a way that holds up both in an inspection and in a dispute.

One contract template for Slovakia and Czechia: where the two legal systems diverge

Slovak and Czech contract law share common roots, yet they have diverged on the very points commercial templates are built around: formation of the contract, contractual penalties, limitation of liability for damage and limitation periods. This article is for businesses signing from one set of templates in both countries.

Reducing the share capital of an s.r.o.: when it is done, who decides and how creditors are protected

Share capital is reduced after a shareholder leaves and no one takes over their interest, or where the company does not need that much capital. This article explains who decides on a reduction and in what form, why the procedure takes months, and how the Slovak and Czech rules differ.

Cybersecurity as a management task: what the Act imposes on statutory bodies

The Cybersecurity Act does not leave risk management to the IT department alone. We explain what the management of an essential service operator must approve and know, when the authority may ban a statutory representative from office, and why documenting decisions is decisive.

Dissolution without liquidation: when a company ends without a liquidator and what happens after dissolution by the court

Owners of a company with no assets and no activity often look for a way to wind it up without liquidation. The Commercial Code permits this only in narrowly defined situations, and none of them is a shortcut for the shareholders. This article explains when a company ceases to exist without liquidation, how the court proceeds, and what follows from this for shareholders and managing directors.

Agile software development: a contract designed for sprints

Sprints do not fit a conventional contract for work: scope is flexible, software is delivered incrementally and acceptance is ongoing. A framework agreement with orders, budget caps, a definition of done and rules for the backlog and repository handover provides a solution.

Legal due diligence before buying a company: what is checked and what usually emerges

Pre-acquisition legal due diligence examines the chain of share transfers, customer contracts, employment, software and registers. The result is practical: findings shape representations and warranties, purchase-price escrow and price adjustments.

Family business succession: transferring to children during your lifetime

Leaving a family business handover to inheritance tends to be the least favourable option: several heirs may share one interest and decisions may be blocked. Lifetime succession relies on staged transfers, an agreement between generations and often a holding structure.

AML amendment: goAML registration by 30 November 2026 and stricter beneficial owner verification

AML amendment Act No. 73/2026 Z. z. has applied since 1 June 2026. Existing obliged entities must register in the Financial Intelligence Unit’s goAML system by 30 November 2026 (new ones within 30 days) and must not rely solely on the register of legal entities when verifying beneficial owners.

Debt recovery audit: eight questions showing how much money your business leaves uncollected

Invoices becoming time-barred this year, unclaimed interest and fixed compensation, reminders without legal effect and insolvencies discovered too late. Eight questions reveal where recovery loses money, with links to detailed guidance.

The end of duty-free consignments up to EUR 150: online store rules from 1 July 2026

Council Regulation (EU) 2026/382 abolished duty relief for consignments up to EUR 150. From 1 July 2026 to 1 July 2028, goods sold at a distance via IOSS or in postal or courier consignments attract EUR 3 duty per item, changing the economics of every order for stores relying on low-cost imports.

Conflicts of interest in public procurement: when bidders risk exclusion

A former employee on the contracting authority’s side, a designer included in the bid or personal links to the committee: Public Procurement Office guidance No. 3/2026 explains which connections create conflicts and when exclusion follows. Exclusion follows where the conflict cannot be removed by other measures; inspections also consider whether the connection was disclosed and addressed.

Non-compete clauses: different rules in Slovakia and Czechia

The governing law and type of contract are decisive for a non-compete clause. Slovak § 672a regulates commercial agency and imposes a two-year ceiling; in other commercial relationships, the proportionality of the restriction must be assessed separately. Czech § 2975 has a general five-year ceiling and does not require compensation, although commercial agency is subject to special rules in Czechia too.

MiCA CASP authorisation: preparing your application to NBS

Crypto-asset services in the EU require CASP authorisation (selected financial institutions operate on the basis of a notification), and Slovakia’s transitional period for former crypto trade licences ended on 30 December 2025. Delegated Regulation (EU) 2025/305 defines the NBS application requirements, and after each notified change to the application information the assessment period starts to run anew.

NIS2 does not end at registration: cybersecurity belongs in supplier contracts

The Cybersecurity Act requires essential service operators to conclude a specific agreement with any supplier whose activity directly relates to the security of their networks and information systems (unless a statutory exception applies), covering security policies, audits and incident reporting. What the agreement needs, what to ask IT suppliers for and what to watch when you are the supplier.

Put and call options: agreeing shareholders’ separation in advance

A call is a right to buy another shareholder’s interest; a put is a right to sell yours to them. In a § 66c Commercial Code shareholder agreement, they can prevent lengthy disputes by predetermining triggers, pricing and procedure. From 17 August 2026, the transfer of an s.r.o. ownership interest itself requires a notarial deed or lawyer authorisation.

Bespoke software: source code, SLAs and escrow determine your control

Paying for application development does not mean owning it. Where a supplier company develops the software, the customer usually has only narrow rights without express terms. The contract determines the rest: rights to the work, source code delivery, measurable SLAs and escrow if the supplier fails.

Stablecoins in business: when CASP authorisation is not enough and payment authorisation is needed

Electronic money tokens are funds for payment regulation purposes. EBA recommends not treating the exchange of stablecoins as a payment service, but transferring them for clients can be one, including between the same client’s accounts. For now, EBA’s approach indicates where CASP ends and PSD2 begins.

Construction is no longer an unregulated trade: what a building company needs today

Since 1 April 2025, constructing buildings requires a trade authorisation subject to professional qualifications. Companies holding the former unregulated construction trade have until 31 March 2029; companies established after 1 April 2025 have no transition period.

The construction site diary as evidence: missing entries are hard to prove years later

In a dispute over delay or defects, the site diary is often the only contemporaneous record. Construction Act No. 25/2025 Coll. specifies who keeps it and who may make entries; its evidential value depends on consistent records and the contract.

Work statements, interim invoices and retention: construction payments depend on the contract

When a contractor gets paid depends on the contract’s billing arrangements: statements of completed work, approval and retention. Set them up so payments continue throughout construction and the first disagreement does not stop cash flow.

August 2026

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Moving a company between Slovakia and Czechia: conversion without liquidation

Since March 2024, a company can move between Slovakia and Czechia as a whole, without liquidation, a successor or transferring contracts. Cross-border conversion under Act No. 309/2023 Z. z. preserves its identity while changing its legal form and registered-office state.

A company’s reputation has value: damage to it can justify monetary redress

In Pl. ÚS 26/24, the Czech Constitutional Court’s plenary confirmed that legal entities may seek adequate satisfaction for non-pecuniary harm to reputation, including money. Slovakia provides the same right expressly in § 19b of the Civil Code, supplemented by unfair competition rules for attacks by competitors.

NBS scrutinised corporate bond sales: what distributor inspections revealed

Corporate bonds commonly enter Slovak retail investors’ portfolios. NBS issued a distribution benchmark and found full implementation at only one of nine distributors inspected. Implications for issuers and sellers.

Partial division: separating part of a business while the original company survives

Since March 2024, property, an ongoing project or an entire division can be separated into another company without dissolving the original entity or selling the business. A partial division under Act No. 309/2023 Z. z. transfers the selected part, and everything attached to it, on one date.

New social contributions for the self-employed: income test, contribution holidays and micro-contribution

From 1 July 2026, social insurance contributions for the self-employed follow new rules. Self-employed persons already in business in the previous year are compulsorily insured only above the income threshold, EUR 2,876.90 for this year’s test; new businesses have a six-month holiday and low incomes attract a EUR 131.34 monthly micro-contribution. Acts No. 261/2025 and 122/2026 Z. z. introduced the reform.

Land consolidation: what owners can influence and why silence means consent

Land consolidation reorganises ownership across an area: original plots disappear and owners receive new ones. Several procedural windows allow influence over the outcome. Missing them means silence counts as consent in both Slovakia and Czechia, and decisions proceed without you.

Acceptance records in contracts for work: the formality that determines payment

Contractors generally do not get paid until handover, and the contract defines what handover means. How to agree acceptance records, deemed acceptance and acceptance with minor defects, and what selected Slovak and Czech decisions suggest about withheld signatures.

A year of discount inspections: what SOI actually fines in promotions and sales

SOI completed a nationwide discount inspection campaign under Act No. 108/2024 Z. z. Of 180 establishments, 23 had price-reduction deficiencies and fines are being imposed. What inspectors find and how online and physical stores should prepare.

Building amnesty: three routes for legalising old and unauthorised buildings

Amendment No. 46/2024 Z. z. created three regimes: unconditional legalisation for pre-October 1976 buildings, conditional legalisation through 1989, and an application procedure for buildings from 1990 onwards (after Amendment No. 26/2025 Z. z., for buildings up to March 2025) until 31 March 2029. None automatically enters a building in the land register.

Disguised labour supply: why Czech labour inspectors impose multimillion-crown fines

In 2024, Czech labour inspectors identified 245 cases of disguised labour supply and imposed 161 fines totalling CZK 71.714 million. Another 81 fines totalling CZK 67.198 million went to clients enabling these arrangements. Calling labour hire a service can be a costly mistake, including for Slovak companies.

When a director pays the company’s debts: three routes for creditors

A claim against an empty s.r.o. may still be recoverable. Slovak law allows creditors to claim damages directly for a late bankruptcy petition and to pursue the company’s claim against its managing director. In Czechia, a director who has not compensated the company for the loss caused is liable as a guarantor for its debt and is also liable for a late insolvency petition.

Minimum wage 2026: EUR 915 is only the first of six grades

The minimum wage for 2026 is EUR 915 a month, and EUR 972 has been announced for 2027. Most jobs, however, are subject to a higher minimum wage entitlement according to their level of work complexity.

Certificate of no illegal employment fine: when a company needs it and what prevents issuance

The labour inspectorate issues it within seven working days. A fine in recent years creates a problem, as the business then cannot receive labour office contributions or state grants, and may be excluded from public procurement.

Hiring support for people over 50 in 2026: up to EUR 1,291.17 monthly

An employer hiring a registered jobseeker over 50 may receive up to EUR 1,291.17 monthly. Age, however, is only one of the conditions.

Equal Pay Act: what employers needed by 31 July 2026 and what comes next

Businesses had until 31 July 2026 to introduce pay structures based on objective criteria. The deadline has passed but the duty continues, and most other rules apply regardless of company size.

Corporate minimum tax gains a fifth band in 2026: EUR 11,520

The consolidation package split the highest minimum-tax band and tripled the amount for companies with taxable revenue over EUR 5 million. The new amounts, exemptions and why a company newly formed through a merger must pay attention.

Bought a business without a tax schedule? The law presumes a full deduction

Where the statutory conditions are met, a business sale is not treated as a supply for VAT purposes, but the buyer succeeds to the seller’s position for VAT purposes. If capital goods input tax information is missing, the VAT Act presumes a full deduction. Simply saying the documents never arrived does not rebut that presumption.

Lower cash payments from January 2026: the limit fell to EUR 5,000

A uniform EUR 15,000 threshold applied for two and a half years. From 1 January 2026, the dual regime returned: EUR 5,000 generally, and EUR 15,000 only between individuals who are not entrepreneurs. What this means for purchase prices, advances and instalments.

Listing Act from 5 June 2026: what changes for Slovak issuers and what does not

European prospectus rules change from 5 June 2026, and on the same day Slovakia raised its threshold from EUR 1 million to EUR 5 million. Headlines about EUR 12 million are, however, misleading for Slovak businesses. What actually changes.

Selling an s.r.o. interest tax-free after three years? No such rule exists

It was enacted but never took effect. The three-year exemption for income from transferring an s.r.o. interest still appears in articles and transaction plans, but not in the Income Tax Act. What applies to shareholders instead.

From 20 November 2026, consumer credit includes products you may not think of as loans

Act No. 312/2025 Z. z. replaces consumer credit rules dating back fifteen years. It extends coverage to deferred payments, small and interest-free loans, affecting businesses that never considered themselves lenders.

ESOPs in Slovakia: s.r.o., a.s. or j.s.a. — which form supports employee equity?

Promising key people equity is easy. Delivering depends on the legal form: an s.r.o. creates substantial obstacles, an a.s. offers tools only for employees, while a j.s.a. has an ESOP mechanism built into the law.

Financial assistance is no longer prohibited: the rules from 1 March 2024 and implications for ESOPs

A joint-stock company was long prohibited from lending for the purchase of its own shares. Since 1 March 2024, financial assistance is permitted under statutory conditions. Old templates referring to the prohibition cite a provision that now reads completely differently.

The simple joint-stock company: an ESOP built directly into the law

While an s.r.o. creates obstacles to employee equity, a simple joint-stock company has its own statutory regime: shares in euro cents, subscriptions up to 20% of capital and participation for self-employed developers.

The ban on chains of single-member s.r.o. companies is abolished: implications for holdings and SPVs

From 17 August 2026, § 105a is removed from the Commercial Code. A single-member s.r.o. can form another company alone, and individuals are no longer limited to three single-member s.r.o. companies. Act No. 29/2026 Z. z. opens the way to simpler holdings and SPVs.

July 2026

5 articles Choose a topic ↑

Land register access was meant to require login. Parliament rejected the amendment: what applies now?

The amendment would have required authentication to access ownership information and narrowed public data. Parliament did not advance it to second reading on 23 April 2026. We explain the proposal, its outcome and current access rules.

Lawyer escrow when buying property: why the money should not go straight to the seller

The riskiest stage of a property transfer is the period between signing and approval of registration in the land register. Lawyer escrow of the purchase price protects both parties. We explain how it works.

Czech customer not paying? Recovering a debt in Czechia without a second law firm

A debtor across the border does not mean a lost claim. How to recover from a Czech customer, from a demand and payment order to enforcement, and why two law firms are unnecessary.

Corporate bonds in Czechia: when they also make sense for Slovak developers

A bond issue can supplement bank financing of a development project. How Czech issues work, what they involve for the issuer and when they also make sense for a Slovak company.

Forming a Czech s.r.o. from Slovakia: the complete process without a trip to Czechia

Step by step, from the power of attorney to the commercial register extract. How remote formation of a Czech limited liability company works and what to prepare.

June 2026

2 articles Choose a topic ↑

New rules for transfers of ownership interests: notary or lawyer

From 17 August 2026, a transfer of an ownership interest in a Slovak s.r.o. requires a qualified form: lawyer authorisation or a notarial deed. What this means and how to prepare.