Legal developments in 2026: an overview of the changes that will affect business, technology and the creative sector

The year 2026 builds on previous legislative trends, but in many areas it develops and refines them further. Lawmakers are responding to the digitalisation of society, the transformation of working models, the growing importance of data and technology, and the pressure for greater corporate accountability. For businesses this means not only new obligations, but also clearer rules of the game.

Below we summarise some of the key areas that should not escape your attention.

Although we are still awaiting the specific wording of the law, the European directive has set out the rules clearly and, in the area of pay transparency, it brings employers obligations for which they need to prepare as early as this year.

Recruitment - Already during recruitment it will be necessary to provide candidates with clear information about the starting salary or its range, while also avoiding any questions about their previous earnings.

An end to confidentiality clauses – Be aware that clauses prohibiting employees from discussing pay are invalid. This point was already adopted in the "flexi-amendment" and has been in effect since 1 June 2025.

Reporting on the gender pay gap - A significant new requirement will be the obligation to report differences in pay between women and men, which will affect in particular medium-sized and larger companies, but also small businesses with more than 100 employees.

The employer must defend itself - a key aspect is the shift of the burden of proof in a pay discrimination dispute – in the event of a dispute, the business will have to prove that the pay system in place is objective, transparent and non-discriminatory. Pay transparency is therefore not merely a formal obligation, but requires a review of pay structures, internal rules and recruitment processes. We therefore recommend that clients review their contracts to ensure they comply with the changes.

The year 2026 brings companies a long-awaited opportunity to motivate key employees in a tax-efficient way through employee shares or options (ESOP – short for Employee Stock Ownership Plan). The previous approach was not tax-optimal.

The new rules are built on the "no tax before cash" principle – the employee will therefore not be taxed on the income at the moment of acquiring the shares or option, i.e. at the point when they do not yet have any real income from the stake, but only at the moment of the actual sale. In the case of qualified plans, it is moreover expected that this income will not be subject to social security and health insurance contributions. Such savings are genuinely motivating, and this is a practically usable tool especially for start-ups and fast-growing companies.

To avoid the risk of an ESOP being invalid due to defective contractual documentation and the consequent loss of the tax advantage, it is essential to have the plan set up correctly. A written contract, notification to the tax authority and compliance with the other obligations set out in Section 6a of the Income Tax Act are mandatory.

The new reporting method brings administrative relief from the beginning of this year. A single electronic report submitted monthly replaces several reports to various authorities, and the state then divides the report and distributes it to the relevant authorities. From the start of the year there is an obligation to collect all the necessary data; in April we will be running it for real (we will submit the first report for April by 20 May). The first report will also report data retroactively from the beginning of the year. This report does not yet, however, concern the health insurance companies; it covers reporting to the Czech Social Security Administration (ČSSZ), the tax office (FÚ), the Labour Office (ÚP) and the Czech Statistical Office (ČSÚ).

A major downside, however, is the expansion of the information we will be passing on to state authorities about employment relationships and remuneration. Big Brother never sleeps and the state will use this information for inspections. We therefore recommend carrying out a review of internal processes and, where appropriate, revising them.

The new Cybersecurity Act, effective from 1 November 2025 and transposing the NIS2 directive into Czech law, has substantially changed the liability of companies' top management. Members of statutory bodies, such as managing directors or the board of directors, now bear not merely a formal but a direct personal liability for ensuring cybersecurity, which becomes part of the duty of due managerial care. This means active oversight of the implementation of technical and organisational measures, regular training, documentation and system audits, with no possibility of delegating this responsibility to the IT department.

Failure carries considerable penalties:

• Personal liability for damage, including non-material harm (e.g. in the event of a leak of sensitive data of business partners and harm caused to them).
• Liability of the statutory body (managing director) to creditors for the company's debts in the event of the company's insolvency following a cyberattack.
• Fines from NÚKIB of up to 2% of total turnover (or 1.4% for entities not subject to the regime of higher obligations); in serious cases also a fine of up to CZK 20 million imposed on a member of the statutory body and a ban from holding office for at least 6 months for repeated or serious breaches of obligations.
• In extreme cases of gross negligence, criminal prosecution cannot be ruled out.
• Reputational consequences.

The law thus forces management to discuss cybersecurity strategically, for example at board meetings, and to demonstrate that it functions effectively in practice.

What practical recommendations can we give you?

• provide training (not only) for management, but also for all employees who can contribute to cybersecurity,
• designate the relevant responsible persons,
• prepare a risk analysis,
• implement security measures,
• regular reports to management,
• prepare a crisis scenario,
• and, last but not least, consult legal and IT experts.

Have you heard about the withdrawal button? An amendment is being prepared under which a consumer must be able to cancel a contract just as easily as they entered into it. Having to write e-mails does not meet this requirement if you concluded the contract with a single click, let alone having to install additional apps…

Under the proposal, the trader must, in the online interface used to conclude the contract, also enable withdrawal “by using a button or a similar control element”. The button must be prominent, easily accessible, available throughout the entire withdrawal period, and clearly worded as “withdraw from the contract” or with similarly clear wording.

Otherwise the trader will be committing an offence.

The trader will moreover be obliged to confirm the withdrawal.

The obligation should not apply until the relevant amendment is approved and enters into effect, which, in connection with the transposition of the European directive, is expected around 19 June this year.

Because man does not live by work alone, we must also mention further legal developments in the area of family law - easier divorce and a ban on physical punishment of children. The existing concept of agreed divorce is changing: the court will no longer examine how long the spouses have been separated, and the breakdown of the marriage will be deemed proven. Divorce proceedings will be combined with proceedings on the custody of minor children - this will speed up the court process and everything will be dealt with comprehensively by a single judge.
The amendment expressly prohibits the physical punishment of children, as well as degrading measures. The aim is to clearly define the standard for raising children.

In the article EU Inc. - a new European corporate legal form you will find detailed information about this long-awaited development.

There are a whole range of new developments in the new year; further significant changes concern the audiovisual sector, digitalisation, the entry into effect of another (key) part of the AI Act, and ESG (Environmental, Social, Governance) reporting. Follow our newsletter and we will keep you informed about further developments.

If you are currently dealing with any of these issues, get in touch with us.