April 2026 Changes to Czech DPP/DPČ: New Thresholds, Reporting and Fines

7.5.2026 | ARROWS law firm

As of April 2026, the rules for agreements to perform work (DPP) and agreements on work activity (DPČ) have changed fundamentally – the thresholds for social security and health insurance contributions have increased, employers are dealing with a new reporting system, and fines of up to millions of Czech crowns may be imposed. While it may seem like mere technical adjustments, the reality is more complex: many companies are still applying outdated rules, exposing themselves to financial and legal risks. If your company hires temporary workers, you need to know that entirely new thresholds, obligations, and a new sanctioning system apply this year.

The photo shows an expert discussing the topic of changes to the rules governing agreements to perform work (DPP) and agreements on work activity (DPČ).

Article contents

Agreements to Perform Work and their role in the Czech Republic
Key limits and thresholds for 2026
Tax aspects and income withholdings
New reporting system and the Unified Monthly Employer Report (JMHZ)
Social security and health insurance contributions
Differences between DPP and DPČ in 2026
Potential issues and how to address them
Why employers risk mistakes and what to do

From 2026, social security and health insurance contributions for DPP are payable only from income of CZK 12,000 per month. In 2025, the amount was CZK 11,500, which allows some employers to save on contributions if a temporary worker earns less.

From April 2026, all agreements are reported through the Unified Monthly Employer Report (JMHZ). Incorrect or late reports may result in fines of up to CZK 50,000 for each breach. This is the most common source of sanctions for employers.

Remuneration under a DPP must not be lower than the statutory minimum, which in 2026 is CZK 22,400 per month. Otherwise, the employer risks a fine that can reach up to CZK 10 million in extreme cases. The Labour Inspectorate actively addresses situations where an employer creates several consecutive agreements solely to avoid exceeding the 300-hour limit. This is assessed as disguised employment and leads to high fines.

Agreements to Perform Work and their role in the Czech Republic

Agreements to Perform Work (DPP) are one of the most commonly used tools for flexible employment in the Czech Republic. Employers use them for temporary workers, seasonal work, one-off tasks, or extra help during peak periods.

Their popularity is no coincidence—DPP is administratively simpler than standard employment. If income remains below CZK 12,000 per month, the employer does not pay insurance contributions. For employees, a DPP means quick and flexible work without more complex recruitment. In practice, however, these simplifications often lead employers to make mistakes.

In 2026, the DPP landscape changed more than many companies realise. The Czech Social Security Administration (ČSSZ) and Labour Offices, by introducing unified monthly reporting, are leaving less room for improvisation.

From April 2026, reporting of all agreements becomes mandatory and inspections are stricter. Lawyers at ARROWS advokátní kancelář are seeing more and more clients who only realised during a Labour Inspectorate inspection that their DPP setup is not compliant with Czech law.

Key limits and thresholds for 2026

Hourly limit: 300 hours per year

One of the most basic rules is: for one DPP with one employer, the maximum is 300 hours per calendar year. This limit is actually quite generous—it means a temporary worker can work approximately 6 hours per week on average over the year without exceeding the threshold.

The problem arises when an employer decides to “circumvent” the limit by terminating the agreement after reaching 300 hours and immediately entering into a new one. The Labour Inspectorate has seen this many times, and in this scenario it considers it a breach of the law —repeatedly concluding agreements without a break, chaining DPPs one after another, is assessed as illegal work, not normal operations.

An employer acting in this way risks a fine of up to CZK 10 million and an obligation to pay all insurance contributions that should have been paid, plus penalties. The 300-hour limit is calculated per calendar year and applies to the relationship between one employer and one employee.

If a temporary worker is employed by multiple employers, each of them has its own separate 300-hour quota.

Monetary thresholds for insurance contributions

In 2026, a key change took effect: social security and health insurance contributions for DPP now apply from CZK 12,000 per month, not from CZK 11,500 as in 2025. This amount is set as 25% of the average wage, rounded down to the nearest CZK 500.

What does this mean in practice? If a temporary worker earns CZK 11,999 per month with one employer, the employer pays neither social security nor health insurance contributions.

However, if income exceeds CZK 12,000, the following contributions are mandatory:

7.1% social security (withheld from the employee’s wage)
In addition, the employer calculates and pays social security in the amount of 24.8% of the gross wage
4.5% health insurance (withheld from the employee’s wage)
In addition, the employer calculates and pays health insurance in the amount of 9% of the gross wage

Although these are technically referred to as “withholdings from the employee’s wage”, in practice both rates are the employer’s obligation to collect and remit. The result is that once you exceed CZK 12,000 per month, the effective cost of the employee increases significantly.

For Agreements on Work Activity (DPČ), the threshold is lower—insurance contributions are payable already from CZK 4,500 per month, because DPČ is primarily intended for longer-term cooperation and provides a higher level of social protection for the employee.

Minimum wage and its impact on DPP

Another important threshold is the minimum wage, which from January 2026 is CZK 22,400 per month (or CZK 134.40 per hour). Many employers mistakenly believe that under a DPP they can agree a “lower rate” because of its simplicity.

That is a mistake. Remuneration under a DPP must not be lower than the minimum wage—without exceptions. If you agree an hourly rate of CZK 100 per hour, you are breaching Czech law and risk a high fine. ČSSZ and the Labour Inspectorate check this, and it is not an offence that would be excused as a “minor mistake”.

Most common questions on the basic DPP limits in 2026

1. Can a lower hourly rate be agreed under a DPP, e.g., CZK 120 per hour?
No. The minimum hourly rate is derived from the minimum wage and in 2026 is CZK 134.40. If you agree a lower amount, the agreement is invalid and you face a high fine of up to CZK 10 million if the inspectorate finds a widespread occurrence of such agreements.

2. If a temporary worker is below CZK 12,000 for the first 5 months of the year and exceeds this threshold in June, when do contributions start being paid?
From the month in which income reaches or exceeds CZK 12,000. In this case, from June. Contributions are always calculated monthly and are not cumulative across all months of the year.

3. Do I have to report a DPP under which the temporary worker earned nothing?
Yes, since July 2024 you have been required to report all DPPs regardless of whether any remuneration was paid. From April 2026, this obligation is fulfilled through the Unified Monthly Employer Report (JMHZ), and it also applies to so-called “zero agreements”.

Tax aspects and income withholdings

Withholding tax and its application in 2026

Withholding tax is one of the most common sources of confusion. In practice, it works as follows: if an employee working under a DPP does not have the taxpayer’s declaration signed (commonly referred to as the “pink declaration”), the employer is required to withhold tax from the employee’s remuneration at a rate of 15 percent – as withholding tax (not advance tax).

This means that if an employee earns CZK 10,000 and does not have the declaration signed, the employer will withhold CZK 1,500 and pay out only CZK 8,500. This withholding is automatically remitted to the tax office and the employee does not have to deal with it themselves – unless, of course, they include other income in their tax return.

The core point: withholding tax applies only if the employee does not have the tax declaration signed. If they sign this declaration and submit it to the employer, the tax is calculated as advance tax at 15 percent, but the basic taxpayer tax credit applies in 2026 in the amount of CZK 2,570 per month (CZK 30,840 per year).

In practice, this means that if an employee earns only CZK 8,000 per month and has the declaration signed, the calculated tax will be CZK 1,200 (8,000 × 15%), but the taxpayer tax credit is CZK 2,570. Because the credit is higher than the calculated tax, no tax is effectively withheld and the employee receives the full gross remuneration. This is why it is often worth it for employees to sign the declaration – it significantly increases their net income if they earn up to a certain threshold.

Advance tax versus withholding tax

The term advance tax refers to a situation where the employee has the declaration signed. In this case, the tax is calculated from the actual income, but tax credits apply – in particular the taxpayer tax credit.

Withholding tax, by contrast, applies regardless of tax credits and the employer simply withholds 15 percent. Which is more advantageous for the employee? Almost always advance tax (with the declaration), because tax credits apply. The attorneys at ARROWS therefore often recommend that employees sign the declaration – the result is higher net income.

New reporting system and the Unified Monthly Employer Report

Introduction of JMHZ and its consequences

As of April 2026, a major change has taken effect in the Czech Republic: reporting of all agreements to perform work (DPP) has been moved into the Unified Monthly Employer Report (JMHZ). Whereas previously DPP reporting was submitted via a separate form (“Statement of employees’ income under DPP”), it is now part of a single electronic system.

What does this mean for employers? Although it may seem like an administrative adjustment, the reality is that errors become much more visible and penalties much stricter.

Each month you must report:

All employees under a DPP, including those who earned nothing in the given month
Their gross income for the month
All agreements – including those that have already ended or are planned

The report must be submitted by the 20th day of the following month. So if March ends, you must submit the report for March no later than 20 April. A one-day delay in reporting means a breach of the obligation and a fine of up to CZK 50,000 may be imposed.

Penalties for incorrect or late reporting

The fine for failing to submit the report or submitting it with errors is currently the most common source of sanctions imposed on employers. The Labour Inspectorate and the Czech Social Security Administration (ČSSZ) show no leniency in this respect – an error is penalized regardless of whether the employer believed they were acting correctly.

Example: In April, an employer has five temporary workers under a DPP. When submitting the monthly report, they forget to include one of them, or they do not state the correct amount of income for that person. The result is a CZK 50,000 fine. If you make such errors monthly and an inspection discovers it, the outcome is multiplied – e.g., CZK 50,000 × 12 months = CZK 600,000 for one year.

The attorneys at ARROWS see this situation regularly. Company owners are often surprised at how sensitively inspections have been proceeding recently. While some tolerance may have been possible years ago, today it is a strict application of the law with no exceptions. If you therefore want to handle reporting safely, it is worth setting up an internal system or entrusting the reporting to someone who knows what they are doing.

Social security and health insurance contributions

How contributions are calculated and when they arise

When an employee under a DPP exceeds monthly income of CZK 12,000, the employer becomes a liable party for paying insurance contributions under Czech legislation. This means that a certain percentage rate is deducted from the employee’s wage and, in addition, the employer calculates and pays the so-called “employer’s share”.

Specifically:

The employee pays: 7.1 percent social security insurance and 4.5 percent health insurance
The employer additionally pays: 24.8 percent social security insurance and 9 percent health insurance

As a result, if a temporary worker earns CZK 15,000 and thus exceeds the limit, their gross remuneration of CZK 15,000 is reduced to approximately CZK 13,230 (after the employee’s deductions). The employer additionally pays CZK 5,070 in employer contributions. The total cost for the employer is therefore not CZK 15,000, but approx. CZK 20,070.

This is one of the reasons why many employers prefer gross remuneration of CZK 11,999 – below this threshold, no insurance contributions are paid at all and all three parties (employee, employer and the state) remain outside the insurance system.

Aggregation of income with one employer versus multiple employers

One of the most common misunderstandings concerns aggregation of income. Since 2025 (and continuing in 2026), the rule in the Czech Republic is as follows: if an employee has multiple DPPs with one employer, their income is aggregated. If they have DPPs with different employers, their income is not aggregated.

In practice, this means: An employee has two DPPs with Company A: one for CZK 8,000 and the other for CZK 5,000. In total, CZK 13,000 – and because income is aggregated with one employer, participation in insurance arises.

The same employee also has a third DPP with Company B for CZK 6,000. This amount is not added to the CZK 13,000 with Company A. With Company B, no insurance contributions are paid because CZK 6,000 is below CZK 12,000. This system is based on the logic that insurance is tied to a specific employer and their incomes are not mutually dependent. Company A is therefore not responsible for whether the employee works elsewhere.

Most common questions on paying insurance contributions

1. If a temporary worker earns exactly CZK 12,000 per month, do we have to pay insurance contributions?
Yes, insurance contributions are payable from the amount of CZK 12,000 inclusive. If the income is exactly CZK 12,000, you are required to calculate and pay the contributions.

2. Can we agree with a temporary worker that they will earn CZK 11,500 in April but only CZK 8,000 in May so that, on average, no insurance contributions are paid?
No. Insurance contributions are assessed monthly and do not depend on an average. If they exceed CZK 12,000 in April, contributions are paid for April, regardless of the May income, which will be lower.

3. If an employee earns CZK 12,000, am I at risk of a fine if I did not pay the insurance contributions?
Yes. If you do not report the income correctly or do not pay the contributions, ČSSZ may impose a fine. The amount varies depending on the severity of the breach, but fines in the tens of thousands of Czech crowns are standard.

Employer obligations under Czech employment law

Written form of the agreement and its required elements

An Agreement to Perform Work (DPP) must always be concluded in writing. This is an absolute requirement that cannot be circumvented by an oral agreement or by email. Decisions of the Czech Labour Inspection Authority confirm that without the written signatures of both parties, the legal relationship is not established and the worker is effectively working “off the books”.

The agreement must include:

Identification details of both parties (first and last name, address, identification number)
A specific description of the work to be performed (not just vague “auxiliary work”)
Scope of working time – typically stated as a maximum of 300 hours per year
Term of the agreement – usually until 31 December (a shorter period may also be specified)
Rate or amount of remuneration (at least CZK 134.40 per hour in 2026, or CZK 22,400 per month)
Pay dates for remuneration
Signatures of both parties with the date

Although these requirements may seem straightforward, the Czech Labour Inspection Authority pays increased attention to them. If the agreement is “not specific” – e.g., if you state only “auxiliary work at the premises” without specifying what work exactly – the inspection may assess this as a breach of the obligation. The attorneys at ARROWS therefore always recommend preparing a template agreement that specifies the particular activities.

Information obligation towards the employee

The employer has a statutory obligation to inform an employee working under a DPP in writing about the terms and conditions of their work. This information must be provided no later than within 7 days of the start of work.

The information must include:

Place of work
Amount of remuneration and the method of its calculation
Holiday entitlement and how it is taken (if the employee becomes entitled to holiday)
Information on professional development, if it forms part of the relationship

This obligation is often overlooked, especially for short-term temporary jobs. However, the Czech Labour Inspection Authority checks it, and missing information counts as a breach. Most often, this is addressed by sending a supplementary notice by email, which is not ideal, but it is better than nothing.

The right to holiday and how it is calculated

Since 2024, temporary workers under a DPP have also been entitled to holiday – provided the conditions are met. This is an unpopular change that many employers still do not respect. Holiday entitlement arises only if two conditions are met simultaneously:

The agreement lasts at least 4 weeks (28 calendar days) in one calendar year with one employer.
The employee works at least 80 hours in the given calendar year.

If both conditions are met, the employee automatically becomes entitled to holiday. The calculation is relatively complicated – holiday is calculated in hours, not days. The formula is:

(number of hours worked : weekly working time : 52) × (number of weeks of holiday under the law) × weekly working time = holiday in hours

Example: A temporary worker works 150 hours in a year under a DPP that lasted 6 months (i.e., approx. 26 weeks). If their notional weekly working time were 20 hours and the holiday entitlement were 4 weeks per year (the statutory minimum), the calculation would be: (150 : 26 : 20) * 4 * 20 = 11.5 hours of holiday. This means the employee is entitled to roughly a day and a half of holiday. For simplification, a proportional calculation based on hours worked during the year may be used.

Under a DPP, holiday does not count towards the 300-hour limit, so if the temporary worker takes holiday, the limit does not increase. With a DPČ, it is the opposite – holiday counts towards the limit.

Many employers ignore this obligation because they are not sure about the calculation. The reality, however, is that if the Czech Labour Inspection Authority finds that a temporary worker was entitled to holiday and the employer did not provide it or pay it out, a fine will be imposed.

Differences between a DPP and a DPČ in 2026

Clear comparison

In practice, employers are most often confused about when to use a DPP and when to use a DPČ. The decision is important because a whole range of obligations follows from it.

Aspect	DPP	DPČ
Income tax rate	15 %	15 %
Insurance contributions threshold (2026)	CZK 12,000 per month	CZK 4,500 per month
Hourly limit	Max. 300 hours per year with one employer	On average max. 20 hours per week (over the term, max. 52 weeks)
Holiday entitlement	Yes, if 4 weeks + 80 hours	Yes, if 4 weeks + 80 hours
Does holiday count towards the limit?	No	Yes
Typical use	One-off temporary jobs, short-term work	Longer-term cooperation, support work with a predictable scope

A DPP is ideal when you want to hire someone for short-term work – a temporary worker for 2 months for harvest collection, a shop assistant for the season, or a specialist for one specific task. The 300-hour annual limit provides a clear boundary.

A DPČ is suitable when you know you will cooperate with the person on a long-term basis. It is suitable for assistants, trainers, consultants, or people working from home. The limit is more flexible (an average of 20 hours per week), but insurance contributions are payable already from CZK 4,500, so it is a more expensive option if the employee earns more.

Possible issues and how to address them

Typical employer mistakes

Over more than ten years of practice, the attorneys at ARROWS have seen the same mistakes employers keep making. These are situations where it may seem the employer acted in good faith, but the Czech Labour Inspection Authority sees a breach of the law.

Potential issues	How ARROWS can help (office@arws.cz)
Incorrect setup of insurance thresholds – The employer is unaware that from 2026 the threshold is CZK 12,000 and therefore does not pay insurance contributions correctly. Consequence: additional assessment of insurance contributions, penalties, and a fine of up to CZK 50,000 for reporting.	We will review your payroll documentation, verify the accuracy of calculations, and familiarise you with the current rules. If an inspection is already underway, our attorneys in Prague will represent you in dealings with the authorities and negotiate a reduction of sanctions.
Chaining agreements without breaks – The employer believes they may simply enter into a new DPP after the previous one ends and after reaching 300 hours. The Labour Inspectorate has seen this many times and considers it illegal work.	We will assess your history of agreements, verify records with the Czech Social Security Administration (ČSSZ), and ensure your defence against an imposed fine. We will advise you on how to structure agreements legally going forward.
Late or incorrect reporting in JMHZ – You forget to submit the monthly report on time, or you do not include all temporary workers in it. The result is a CZK 50,000 fine for each breach.	We will take over communication with the Czech Social Security Administration (ČSSZ), ensure prompt correction of defects in the report, and request a waiver of sanctions. We will set up an internal system for you so that such errors do not recur.
An agreement not in writing or incomplete – A worker without a signature or clearly agreed terms. The Labour Inspectorate sees this as concealed work without employee protection.	We will prepare a DPP template for you with all mandatory requirements, train your team on the correct procedure and, as your external counsel, represent you in proceedings with the inspection authority.
Failure to pay the minimum wage – The employer agreed a lower rate with a temporary worker due to “flexibility”. The Labour Inspectorate will assess this as a breach of the employee’s rights.	We will assess whether a breach occurred and, if so, arrange payment of the outstanding amount to the employee and defend you against the Labour Inspectorate’s fine. In some cases, a reduction of sanctions can be negotiated.

New obligations from 2026 and their impact

Contributions to supplementary pension savings for hazardous work

From 2026, another new obligation applies to a specific group of employees: those working in the hazardous work category (the so-called third category of arduous working conditions). The employer must now contribute for these employees to their supplementary pension savings or pension insurance with a state contribution.

This obligation does not yet apply to all temporary workers, but only to those whose work falls under the classification of “hazardous work” (work in noise, with chemicals, in dangerous conditions, etc.). If you employ such employees, you should verify whether their work falls into this category and, if so, you must have a contribution system in place.

Why employers risk mistakes and what to do

The complexity of the rules and their frequent changes

Although the DPP rules may seem simple at first glance, the reality is complex. Over the past four years, the law governing these agreements has changed fundamentally – reporting to the Czech Social Security Administration (ČSSZ) was introduced, thresholds changed, insurance contributions began to be paid, and new obligations towards employees were introduced.

Employers, especially smaller companies, do not have the capacity to track all changes and often operate under older rules without realising they are no longer valid. Typically, an employer continues according to past practice and does not know that something has changed.

If they are then inspected, they present data that are “correct according to their understanding”, but in fact do not comply with the applicable rules. The Labour Inspectorate is then not lenient and imposes a fine. Practical advice: If you report your temporary workers correctly and on time, you have the best protection. If you are unsure, it is always better to consult a lawyer in advance than to recover from fines after an inspection.

How to defend yourself and prevent problems

The best strategy is prevention. If you set up the right system from the start, you eliminate 90 percent of the risk.

This means:

Having a DPP template that includes all mandatory requirements – a specific description of the work, the minimum wage, the pay date, and signatures of both parties.
Reporting all DPPs monthly in JMHZ on time and without errors – you can set up an internal check for this or entrust reporting to a specialist.
Checking monthly whether you are exceeding the thresholds – CZK 12,000 for insurance contributions, 300 hours per year with one employer.
Not being lax about formalities – written form, duration, timely payment, information to the employee within 7 days.
Not creating chains of agreements – if you need someone for longer, consider a DPČ or an employment contract, not a series of consecutive DPPs.

The attorneys at ARROWS, a Prague-based law firm, can set up internal procedures for your company, prepare a set of documents for you, or advise you as external counsel when you are unsure in a specific situation. All of this reduces risk and brings peace of mind.

Final summary

In 2026, entirely new rules apply to agreements to perform work (DPP). The increased threshold for insurance contributions (from CZK 11,500 to CZK 12,000), the introduction of a unified monthly report, stricter sanctions – all of this means employers must be more cautious and better organised than ever before. What went unnoticed in previous years will now be assessed by the Labour Inspectorate as a breach and penalised without exception.

If your company employs temporary workers, you should be sure that:

Each DPP is in writing with a specific description of the work and the minimum wage.
You report them monthly and on time in the JMHZ system (from April 2026).
You do not create chains of agreements without a logical reason.
You understand the thresholds – 300 hours per year, CZK 12,000 per month for insurance contributions.
You know what information you must provide to the employee and what obligations you have.

If you are unsure in any of these areas, it is better to consult a lawyer than to deal with fines and additional assessments later. The attorneys at ARROWS, a Prague-based law firm, can help you set up the right system, defend you during an inspection, and negotiate a reduction of sanctions if a mistake has already occurred. Entrust it to those who understand it – timely investment in legal services will pay off many times over.

Contact ARROWS, a Prague-based law firm, at office@arws.cz and consult our attorneys in Prague on the correct setup of your practice for agreements to perform work (DPP). We have many years of experience, professional liability insurance up to CZK 400 million, and knowledge of precisely these issues that we encounter with dozens of clients.

FAQ: Most frequently asked questions about agreements to perform work (DPP) in 2026

1. If a temporary worker has one DPP with me for CZK 10,000 and another with a different employer also for CZK 10,000, do I have to pay insurance contributions?
No, not as the first employer, because income from different employers is not aggregated. You pay insurance contributions only on the CZK 10,000 the worker earned with you, and that is below the CZK 12,000 threshold. The second employer is assessed the same way – no insurance contribution arises there either. The rule is: DPP income is assessed separately for each employer.

2. What is the most common fine for breaching obligations towards temporary workers?
Most often, we see a CZK 50,000 fine for a delay or error in the monthly JMHZ report. The second most common fine is failure to comply with the minimum wage (tens of thousands up to CZK 1 million) or failure to pay insurance contributions (tens of thousands). The attorneys at ARROWS, a Prague-based law firm, can help you avoid these fines by setting up processes correctly. Contact office@arws.cz.

3. Can I agree with a temporary worker that they will be paid in cash without an invoice or receipt?
Absolutely not – that would be illegal work. Every DPP remuneration must be documented and reported to the Czech Social Security Administration (ČSSZ) (from April 2026 via JMHZ) by the 20th day of the following month. If you do it differently, you risk a fine for breaching employee records and potential criminal liability. Always obtain the employee’s signature and keep documentation.

4. Is leave under a DPP mandatory, and how do I actually pay it?
Entitlement to leave arises only if the agreement lasts at least 4 weeks and the employee works at least 80 hours. If so, you must grant leave – either as actual time off (the temporary worker does not work and receives nothing), or as paid leave. Paid leave is usually paid at the time the employee takes it, or when the agreement ends. The attorneys at ARROWS, a Prague-based law firm, can advise you on the specific procedure. Write to office@arws.cz.

5. A labour inspection found that I did not provide temporary workers with weekend premiums. What now?
If temporary workers worked on Saturday or Sunday, they should have received a premium (at least 10 percent of the hourly rate) or compensatory time off, if this was not already reflected in the remuneration. If the employer did not do so, this is a breach of the employee’s rights. The inspection may assess this as a violation and impose a fine. It is advisable to agree with the temporary workers on back payment or providing compensation and to consult a lawyer on a defence strategy. ARROWS, a Prague-based law firm, represents clients in dealings with inspection authorities – office@arws.cz.

6. How many DPP agreements can I have with one employee with one employer?
In theory, as many as you like – the law does not limit the number of agreements, but it does limit the total income and hours. It is important that the total income from all DPP agreements with one employer does not exceed CZK 12,000 per month (for insurance contributions) and that the total hours do not exceed 300 per year. If you have two DPP agreements with a temporary worker – one for CZK 5,000 and one for CZK 7,000 – their total is CZK 12,000 and insurance contributions are paid in that month. Monitor the threshold and report all DPP agreements – including those that last longer.

Notice: The information contained in this article is of a general informational nature only and is intended for basic orientation in the matter under the legal framework as of 2026. Although we take maximum care to ensure accuracy, legal regulations and their interpretation evolve over time. We are ARROWS advokátní kancelář, an entity registered with the Czech Bar Association (our supervisory authority), and for maximum client security we are insured for professional liability with a limit of CZK 400,000,000. To verify the current wording of regulations and their application to your specific situation, it is necessary to contact ARROWS advokátní kancelář directly (office@arws.cz). We accept no liability for any damages arising from the independent use of the information in this article without prior individual legal consultation.

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