Právní a daňové aktuality – duben 2025

We would like to present to you several updates from the field of legislation and case law from April 2025 and the preceding months. We will continue to keep you informed about further changes in the coming months.

Cybersecurity

Implementation of the NIS2 Directive

A new Cybersecurity Act is expected to be approved shortly, transposing obligations arising from the European Directive on measures for a high common level of cybersecurity across the Union (known as NIS2). The act is expected to take effect on January 1, 2026. Entities subject to the new cybersecurity obligations will include several sectors (healthcare, energy, IT, food industry, and others). The law will classify these obliged entities into two categories, each with different obligations. Generally, both groups will be required to report the provision of their services to the National Cyber and Information Security Agency (NÚKIB) within 60 days of the law’s effective date via the agency’s portal, appoint and report a person responsible for cybersecurity in the organization to NÚKIB, implement security measures, report security incidents, and comply with countermeasures issued by NÚKIB. In certain cases, entities will also be obliged to notify customers about incidents.

Education Law

Childcare Groups

On May 1, 2025, Act No. 84/2025 Coll., amending the Act on Childcare Groups, will come into effect. Until now, such groups could operate under prescribed conditions without authorization, but going forward, every provider will need prior authorization and must meet further requirements (e.g., ensuring a permanent presence of a person with pedagogical education in the group). On the other hand, the rule allowing only a parent’s employer or certain other authorized entities (e.g., municipalities) to provide childcare services will no longer apply—except for self-employed individuals. These will still be allowed to offer services only to their employees and their family members, not to the public. In the case of so-called "neighbourhood childcare groups," additional conditions for obtaining and maintaining authorization will include: integrity and reliability of persons sharing the provider’s household, their mental and physical health free from disorders or infections that would impede proper care, and the consent of all adult household members with the provision of the childcare service in the shared home.

Civil law

Retroactive Remuneration for HOA Board Members

The Supreme Court (SC), in its judgment of February 26, 2025 (Ref. No. 26 Cdo 2663/2024-566), confirmed that remuneration for a member of a homeowners' association (HOA) board does not need to be agreed upon in advance—it can be granted retroactively. In either case, the decision must be made by the HOA general assembly, which is the association’s highest body. Otherwise, the member will perform their role without compensation, even if a contract with the HOA states otherwise. Without the assembly’s prior approval, such a contract is not binding.

Landlord’s Right of Retention

If a tenant owes rent, Section 2234 of the Civil Code grants the landlord the right to retain the tenant’s movable property located on the leased premises and to use these items to satisfy their claim. In its ruling dated February 25, 2025 (Ref. No. 26 Cdo 2397/2024), the SC clarified that this right of retention only applies to claims arising from the lease relationship. If the claim is based on another legal ground (e.g., a loan), the landlord cannot exercise this right.

Right of Unit Owners to Inspect HOA Documents

In a judgment from March 12, 2025 (Ref. No. 26 Cdo 78/2025), the SC ruled in favor of a broad interpretation of unit owners’ rights to inspect HOA documents. According to the SC, owners have the right to inspect even unredacted bank account statements of the HOA. The HOA cannot anonymize the statements, even citing personal data protection, as it has a legal obligation to provide access, which constitutes a lawful basis for processing under the GDPR. The unit owner must use the received information only for its intended purpose and respect the rights and legitimate interests of other individuals. Ideally, the obligation of confidentiality toward third parties should be enshrined in the HOA's bylaws.

Compensation for Lost Profits from Unauthorized Activities

illegal activities (particularly criminal) cannot be claimed. Second, profits from activities that are not illegal per se but were performed without the necessary authorization (e.g., due to missing public licenses, which could have been obtained) can be claimed. Each case must be individually assessed, and even for profits gained lawfully, any dishonest conduct must be considered.

Inability to Terminate Futile Enforcement Due to Public Morality

Long-term futile enforcements (i.e., ones where no assets have been recovered for years) may generally be terminated under the Enforcement Code. However, in a decision dated February 11, 2025 (Ref. No. 20 Cdo 2176/2024), the SC ruled that if all conditions for termination due to futility are met, but such termination would be contrary to good morals, enforcement cannot be discontinued on the grounds of futility.

Impressum

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