You have decided on a limited liability company — because of several flats, a sublease model, or simply because you want the company's property separated from your own (if you are still hesitating → Trade licence or s.r.o.? Decide in 10 minutes). For a simple single-member company everything happens at one notary and the company can come into existence the same day.

That speed, however, rests on three conditions that guides tend to pass over in silence: a deed following the Ministry of Justice model, contributions in money and capital of up to CZK 20,000. Your own wording of the memorandum or a non-monetary contribution means a court fee of CZK 2,700 and the full notarial tariff; capital above CZK 20,000 adds a special bank account before the company even exists, i.e. a few extra days.

What to do

Step 1 — preparation (one evening)

THE NAME. It must not be confusable with another company or misleading (§ 424 of Act no. 89/2012 Coll.); check it at or.justice.cz — and check a free domain while you are at it.

THE REGISTERED OFFICE. Your own property, or a paid address — in Prague in 2026 typically CZK 135–500 a month excluding VAT, with the lowest prices only on multi-year contracts. The registered office is a public detail; if you do not want the company „at home“, bear that in mind.

REGISTERED CAPITAL. The law allows a contribution from CZK 1 (§ 142 of Act no. 90/2012 Coll.), but a different threshold decides: monetary contributions can be paid up in cash to the administrator of contributions, usually the notary, only if their total does not exceed CZK 20,000 (§ 23 (2)). Above that amount the administrator of contributions opens a bank account before the company comes into existence, and it cannot be used until the entry is made (§ 23 (1)). Capital of CZK 1 will pass, but it looks untrustworthy to banks and to flat owners alike.

Step 2 — the notary and the direct entry

The founding deed requires the form of a public instrument, i.e. a notarial deed (§ 8 of Act no. 90/2012 Coll.). Use the direct entry: the notary makes the entry in the Commercial Register by remote access without undue delay after the application for entry is filed (§ 113 of Act no. 304/2013 Coll.) and the company comes into existence on the day of entry.

The price stands and falls on one condition: the deed must follow the Ministry of Justice model memorandum (or.justice.cz/ias/ui/vzorsmlouvy, § 146 (4) of Act no. 90/2012 Coll.), the contributions are made in money and the entry is made by the same notary. Then the court fee is zero and the notary's fee is reduced.

With further counterparts, extracts and verification of more signatures, the total comes to roughly CZK 6,500.

A departure from the model — your own wording of the memorandum, a non-monetary contribution of a flat — means the full notarial tariff (at least CZK 4,000 excluding VAT) plus a court fee of CZK 2,700 at the notary, or CZK 6,000 at the court, CZK 8,000–12,000 in total. The rates changed by Decree no. 63/2025 Coll. as of 14 March 2025 — many websites still quote the older, lower figures.

What to bring: identity documents, the owner's declaration on the registered office with verified signatures, the managing director's criminal record extract for the clean-record requirement of the trade (§ 6 of Act no. 455/1991 Coll., Czech POINT CZK 100), the consent to the entry and the money for the contribution.

Step 3 — the trade licence for the company

An s.r.o. needs a trade authorisation too: you notify the unqualified trade with field no. 55 Accommodation services using the unified registration form for legal entities at the Trade Licensing Office or electronically through rzp.gov.cz. The fee is CZK 1,000, 20 % lower on the electronic form, i.e. CZK 800; through a contact point (Czech POINT, a notary) add CZK 50. The office makes the entry in the register within 5 working days (§ 47 of the Trade Licensing Act).

You may also notify before the company is entered — the authorisation arises on the day of entry, but if the company is not entered within 90 days of the notification, the office rules that the conditions were not met (§ 10). For an unqualified trade you need no responsible representative (§ 11 (4)). The sign on the business premises → Business premises signage: the sign an inspection looks for first.

Step 4 — the company's first 15 days

• A BANK ACCOUNT for the company — free at many banks, CZK 100–220 a month at some. Do not mix company and personal money.
• REGISTRATION FOR CORPORATE INCOME TAX within 15 days of incorporation (§ 39a of Act no. 586/1992 Coll.), compulsorily electronic through the MOJE daně portal (mojedane.gov.cz) — the DIS+ tax information box or the EPO application at adisspr.mfcr.cz — or through the data box. The company has a data box by operation of law (§ 72 (6) of the Tax Code). For the same reason it also files its return electronically: for 2026 by 3 May 2027, with an adviser by 1 July 2027. For failing to file the application within this deadline the tax office may impose a fine (§ 247a of the Tax Code).
• THE DATA BOX was created automatically after the entry in the register of persons; the credentials go to the statutory body into their own hands (§ 5 of Act no. 300/2008 Coll.).
• ACCOUNTING. An s.r.o. keeps accounts from the day it comes into existence and cannot keep simple tax records (Act no. 563/1991 Coll., as amended by amendment no. 316/2025 Coll. from 1 January 2026). An apartment company is usually a micro accounting unit (thresholds of CZK 11 million in assets, CZK 22 million in turnover, 10 employees); with several flats in its property, however, you easily cross the asset threshold, so verify your category with your accountant. A compulsory audit applies only to medium-sized and large units.
• THE BENEFICIAL OWNER. A shareholder who is a natural person with a share above 25 % is written into the register automatically, without a petition and without a fee (§ 38 of Act no. 37/2021 Coll.); if the shareholder is a legal entity, do not rely on the automatic transcription (exceptions in § 38 (7)) — file the petition for entry yourself. Check your entry in the register at esm.justice.cz — and again after every change of ownership.
• IDENTIFIED PERSON FOR VAT. By receiving the first commission from Airbnb or Booking (a service from another EU state) you become one: the application within 15 days (§ 6h of Act no. 235/2004 Coll.), the return by the 25th day of the following month, 21 % VAT on the commission with no right of deduction. That does not make you a VAT payer (→ Identified person: the VAT on Airbnb and Booking commissions almost nobody knows about). You become one only after crossing a turnover of CZK 2,000,000 in a calendar year, and then from 1 January of the following year — or immediately, as soon as the turnover in a calendar year exceeds CZK 2,536,500 (§ 6 of Act no. 235/2004 Coll.); accommodation then carries the reduced rate of 12 % (→ The 2 million limit: when you become a VAT payer and what it does to your prices).
• AND THE REST YOU ALREADY KNOW: UbyPort within 3 working days, the guest register for 6 years, the stay fee and waste apply to an s.r.o. just as they do to the self-employed (→ Airbnb in Czechia, legally: the complete map of a host's obligations).

How to pay yourself

• THE PROFIT SHARE is distributed on the basis of financial statements approved by the general meeting (§ 34 of Act no. 90/2012 Coll.). „Once a year“ is not a statutory limit, though — at any time during the year an advance can be paid out on the basis of interim statements (§ 35 (1)), always with the insolvency and equity tests (§ 40).
• THE MANAGING DIRECTOR'S REMUNERATION is income from dependent activity (§ 6 of Act no. 586/1992 Coll.). Social insurance is paid only from a decisive income of CZK 4,500 a month (2026), health insurance 13.5 % always and at least from the minimum wage of CZK 22,400, i.e. at least CZK 3,024 a month. You register the company with the ČSSZ and the health insurer and from 1 April 2026 you file the single monthly employer report for it under Act no. 323/2025 Coll. between the 1st and the 20th day of the following month; from 1 July 2026 every employee (including those on an agreement) must be registered before they start work (§ 19).
• KEEPING THE PROFIT IN THE COMPANY for more flats and equipment; it is taxed only at company level and the flat goes into costs through depreciation over 30 years.

Two rates decide: corporate income tax of 21 % and the 15 % withholding tax on the profit share of a shareholder who is a natural person, which the company withholds by the end of the third month after the general meeting's decision (§ 38d).

The variant with a director's remuneration of CZK 20,000 a month comes out, in the model, at CZK 326,758 net, i.e. just under CZK 9,000 less; the difference is small and what decides is rather whether you need a regular monthly income.

What is coming

European Union Regulation no. 2024/1028 on short-term rentals has applied since 20 May 2026, but Czechia has adopted no implementing act — the „eTurista“ amendment did not pass and the Ministry for Regional Development talks about 2027. So as of 5 September 2026 a registration number in listings is not mandatory.

The most common mistakes and myths

• „I'll put in capital of CZK 100,000 and settle it in one meeting.“ — You will not. Above CZK 20,000 of total contributions, the administrator of contributions opens a bank account before the company comes into existence.
• „I'll activate the data box when I have time.“ — It activates itself on the 15th day at the latest, and from that moment service is by fiction, even unread.
• „The notary registered the beneficial owner, done.“ — For a single-member company yes, but after a change of shareholder no transcription happens. You risk up to CZK 500,000 and a ban on paying out profit shares.
• „I'll sign the lease on the flat in my own name.“ — Then the person subletting to guests is someone other than the one holding the authorisation.
• „The Airbnb commission is their business.“ — By receiving a commission from a foreign platform you become an identified person, and it is you who remits the 21 % VAT on it.

Frequently asked questions

Updated: 5 September 2026, verified against the sources listed above. This is informational text, not legal or tax advice — consult a professional about your specific situation.