Rozvody a děti v roce 2026

New Divorce Architecture: Speed and an End to Dual Proceedings

An amendment to the Act on Special Judicial Proceedings has introduced the mandatory consolidation of divorce and custody proceedings into a single case. The judge now decides on the family's complex situation simultaneously. This has a significant impact on entrepreneurs:

• End to blackmail through children: It is no longer possible to artificially prolong a dispute over children to delay the settlement of property.

• Comprehensive court insight: The judge who decides on child support now also has information on the financial situation from the divorce file. This minimizes the room to claim "no assets" while simultaneously fighting for valuable business shares.

The Institute of Agreed Divorce

The legislation now uses the term agreed divorce (formerly uncontested). The condition of proving six months of separate living, which often forced clients into undignified proofs of intimate details, has been removed. If the spouses agree on property and children, the court will grant the divorce without examining the causes of the breakdown, which protects the privacy of public figures.

The Economics of Family Breakdown: Child Support and Tax Optimisation

Determining child support is an area where the reality of a tax return clashes with the reality of a standard of living. Court practice has settled on the principle that tax optimisation is legitimate towards the state, but not towards the child support obligation.

Potential Income and the "Add-backs" Method

For entrepreneurs (self-employed persons) and business owners, the courts examine not only the reported profit but also the so-called potential income. They assess what income the parent could achieve given their skills and education.

The so-called "add-backs" method is also common practice. Court experts add items back into the base for calculating child support that, while reducing the tax base, do not reduce the parent's real standard of living:

• Depreciation (Amortisation): An accounting expense that does not represent a real cash outflow.

• Personal consumption within the company: Use of luxury cars, phones, business trips to holiday destinations.

• Retained earnings: Profit left in the company may be perceived by the court as a source for child support.

Our lawyers and tax specialists at ARROWS will help you prepare a realistic family balance sheet.

Child Support and Income

Property Settlement: The Business Share as a Bone of Contention

For B2B clients, a critical point is the settlement of the Community Property of Spouses (SJM), if it includes a business share. A share acquired by one of the spouses during the marriage falls into the SJM, even if only one spouse is registered in the Commercial Register.

Company Valuation: Book vs. Market Value

This is where the biggest disputes arise. While the entrepreneurial spouse wants to use the book value (equity), the non-entrepreneurial spouse (and court practice for operating companies) prefers the income approach (DCF). This method calculates with future profits and goodwill, which can increase the company's value for settlement purposes several times over.

ARROWS lawyers work closely with experts and know how to manage this process. Connect with us and get a tailor-made legal solution.

Domestic Violence and Disparity of Shares

An amendment to the Civil Code, effective from mid-2025, has brought a fundamental change to the definition of domestic violence (including economic and psychological). Under Czech legislation, courts are now required to consider domestic violence when settling the SJM. If it is proven that one spouse committed violence (e.g., economic control), the court may decide on a disparity of shares – meaning the victim receives more than the standard 50% of the assets.

Children and the International Element

Court practice is shifting towards the Cochem model, which favours agreement and shared care. At the same time, strict rules apply to international families.

Thanks to the Brussels IIb Regulation, decisions on children issued in one EU state are directly enforceable in another without a lengthy recognition procedure (abolition of the exequatur). This speeds up the return of abducted children but places extreme demands on the speed of the legal representative's reaction. The ARROWS law firm provides these services thanks to the ARROWS International network built over ten years and handles cases with an international element daily.

Business Share and the Company

Why Turn to ARROWS

The current legislative framework for family law is complex and, in practice, more complicated than it first appears. Individual steps that seem simple have hidden exceptions, procedural details, and risks in the real world that a layperson often does not see. It is not just about filling out forms, but a strategic game where a mistake in company valuation or a poorly worded child custody agreement can mean losses in the millions of crowns and years of stress.

The ARROWS law firm deals with this agenda daily. Thanks to this, we can significantly shorten the time for the client and minimise the risk of errors. We are partners for corporate lawyers in resolving special matters, and our Prague-based firm is insured for damages up to CZK 500,000,000.

In addition to legal services, we can connect clients with each other if they have interesting investment or business opportunities. If you don't like to risk mistakes, damages, or fines, entrust your case to professionals.