Prostitution laws in CzechiaČesko
Czechia does not criminalise selling or buying sex between adults and has no law regulating prostitution: there is no registration, licence or health-check regime, and the Trade Licensing Act excludes sexual services from licensable trades. The criminal law targets third parties: procuring and profiting from another person's prostitution (§ 189 Criminal Code), prostitution near schools (§ 190) and trafficking (§ 168). Municipalities, including Prague, ban offering sexual services in public spaces. Regulation bills, the last two from the City of Prague in 2013–2014, lapsed. In 2025 the Supreme Administrative Court held that income from voluntary prostitution is taxable, and in 2026 the Constitutional Court rejected the taxpayer's two complaints in that case. A first-instance court discontinued the procuring prosecution of the operators of the ad site Sex.cz in August 2026.
Legal model
Legal, organisation banned. Selling and buying are legal, but brothels, procuring and organising are criminal offences.
Selling and buying sex between adults are not offences and no statute regulates prostitution. The Criminal Code punishes procuring, including profiting from another person's prostitution (§ 189), and prostitution near schools and places for children (§ 190). Brothels are not licensable and prostitution is expressly excluded from the trade licensing regime. Municipalities may ban the public offering of sexual services by ordinance. Since 2025–2026 the courts treat the income as taxable self-employment income.[1][2][3][4][5]
Regional differences
- Prague (Hlavní město Praha): Ordinance No. 20/2007 Coll. of the City of Prague, in force since 1 January 2008 and still listed in the city's register of public-order regulations, bans offering and providing sexual services in public spaces across the whole city; it replaced a 1993 ordinance. A citywide ban is possible because Pl. ÚS 69/04 held that a municipality may ban offering prostitution in all its public spaces. Ordinance No. 11/2005 Coll. of the City of Prague, also still listed, bans offering erotic performances or erotic services. Other municipalities have similar ordinances; their number was not verified for this profile.[6][7][8][9]
At a glance
| Question | Status | In short |
|---|---|---|
| Selling sexual services | Restricted Breach: criminal offence | Selling sexual services as an adult is not an offence and is not regulated by statute. Two limits apply: prostitution near a school, school facility or other place intended for children is a criminal offence for the sex worker herself (§ 190(1) Criminal Code, up to two years), and municipal ordinances may ban offering sexual services in public spaces (administrative fine).[1][4][5][8][10] |
| Buying sexual services | Legal | Paying an adult for sex is not an offence. Paying or offering a child (under 18) for sexual acts is a criminal offence under § 202 Criminal Code, both for the person who offers the payment and for the person who takes part in the act.[1][9] |
| Brothels and managed venues | Illegal Criminal offence | There is no licence for brothels. Running premises where others sell sex and taking a share of their earnings or repeated payments for enabling it is procuring (§ 189 Criminal Code). The express 1922 statutory ban on brothels was repealed with effect from 1 January 2024 as obsolete, which left § 189 as the operative rule. Sexual services are mostly provided in private flats ('privates') and as escort services, and police monitor nightclubs.[1][9][10][11][12] |
| Sex workers sharing premises | Restricted Breach: criminal offence | No provision addresses sex workers who share a flat. Independent workers splitting costs are not committing an offence as such, but if one organises the others' work, recruits them or takes a share of their earnings or repeated payments for enabling their work, § 189 can apply to her.[1][12] |
| Third parties profiting (procuring / pimping) | Illegal Criminal offence | Procuring (kuplířství, § 189 Criminal Code) covers inducing, arranging, hiring, enticing or seducing another person into prostitution and profiting from prostitution carried on by another. Basic penalty: six months to four years; two to eight years for substantial gain or as an organised group; five to 12 years for grievous bodily harm and 8 to 15 years if death is caused. Trafficking for sexual exploitation is punished separately under § 168.[1][10] |
| Advertising sexual services | Restricted Breach: criminal offence | No law bans advertising sexual services, and sex workers advertise their own services online. Limits come from general law: arranging or advertising another person's services for a share of the income can be procuring (§ 189); advertisements must not breach good morals or contain elements of pornography (§ 2(3) Advertising Regulation Act); and public offering in the street can be banned by municipal ordinance.[1][3][13][14] |
| Online platforms and ad sites | Restricted Breach: criminal offence | No statute addresses ad sites for sexual services. Operators risk prosecution for procuring if they profit from the advertisers' prostitution: police seized 49 sites in the Sex.cz case in 2023 and its operators were indicted, but in August 2026 the Municipal Court in Prague discontinued the prosecution of eight people and the company, holding that selling ad space for a fixed fee is not procuring. That decision was not final when reported. Hosting liability follows the EU Digital Services Act.[10][12][14][15][16][17][18][19] |
| Street-based sex work and soliciting | Varies | Municipalities may, by generally binding ordinance under § 10(a) of the Municipalities Act, ban offering sexual services in all or some public spaces, or allow it only in defined places. Prague bans it citywide. A breach is an administrative offence with a fine of up to CZK 100,000. Prostitution near schools and places for children is a criminal offence (§ 190).[1][3][8][9][10][20] |
| Registration, licensing and health checks | Legal | There is no registration, licence, permit or mandatory health check for sex workers. Prostitution cannot be licensed as a trade: § 3(3)(p) of the Trade Licensing Act excludes 'offering or providing services aimed directly at satisfying sexual needs'. Article 6 of the 1950 UN Convention, to which Czechia is a party, obliges states to abolish special registration of persons in prostitution; governments cited it against regulation bills.[2][4][21][22] |
| Tax and social security | Legal | Income from voluntary prostitution is taxable. The Supreme Administrative Court held so in 22 Afs 24/2025-48 (6 October 2025), and the Constitutional Court rejected the taxpayer's complaints in II. ÚS 1155/26 (31 August 2026) and II. ÚS 2549/26 (9 September 2026). The Constitutional Court classed the income as income from an independent profession under § 7(2) of the Income Tax Act, which needs no trade licence. Neither the 1950 Convention nor § 189 bars taxation.[4][5][23][24][25][26] |
| Migrant sex workers | Varies | No immigration rule addresses prostitution. EU citizens are in the same position as Czech nationals. Police report that women from Asia, Ukraine, Latin America and Africa travel to Czechia for limited periods on tourist visas, often first repaying travel debts to people who pushed them into prostitution; trafficking (§ 168) and procuring (§ 189) are the provisions used against third parties.[1][10] |
The law in detail
Selling sexual services
Selling sexual services as an adult is not an offence and is not regulated by statute. Two limits apply: prostitution near a school, school facility or other place intended for children is a criminal offence for the sex worker herself (§ 190(1) Criminal Code, up to two years), and municipal ordinances may ban offering sexual services in public spaces (administrative fine).[1][4][5][8][10]
- The Criminal Code contains no offence of prostitution as such. The Supreme Administrative Court (22 Afs 24/2025-48, para 33) and the Constitutional Court (Pl. ÚS 69/04; II. ÚS 1155/26, para 20) state that voluntary prostitution by an adult is not unlawful in Czechia and that the law punishes only accompanying conduct (trafficking, rape, sexual coercion, procuring).
- § 190(1) Criminal Code (Prostituce ohrožující mravní vývoj dětí): "Kdo provozuje prostituci v blízkosti školy, školského nebo jiného obdobného zařízení nebo místa, které je vyhrazeno nebo určeno pro pobyt nebo návštěvu dětí" – up to two years' imprisonment; six months to five years if committed in at least two such places or repeatedly (§ 190(3)). The Ministry of Justice recorded no convictions under § 190 in 2024.
- Public offering: see street.
Checked 30 October 2026
Buying sexual services
Paying an adult for sex is not an offence. Paying or offering a child (under 18) for sexual acts is a criminal offence under § 202 Criminal Code, both for the person who offers the payment and for the person who takes part in the act.[1][9]
- § 202 Criminal Code (Svádění k pohlavnímu styku): offering, promising or giving a child or another person payment, an advantage or benefit for sexual intercourse with a child or comparable conduct (para 1), or taking part in such conduct where payment was offered (para 2): up to two years; six months to five years if the child is under 15 or in other aggravated cases (para 3). In the Criminal Code a child is a person under 18.
- No national provision penalises buying from an adult. Some municipal public-order ordinances have also banned using (využívání) street prostitution in public spaces, which makes it an administrative offence for the client there (Ministry of the Interior guidance).
Confidence: medium. Status describes national law. Local ordinances that ban using street prostitution in public spaces were not surveyed, so how many municipalities expose clients to an administrative fine is not known.
Checked 30 October 2026
Brothels and managed venues
There is no licence for brothels. Running premises where others sell sex and taking a share of their earnings or repeated payments for enabling it is procuring (§ 189 Criminal Code). The express 1922 statutory ban on brothels was repealed with effect from 1 January 2024 as obsolete, which left § 189 as the operative rule. Sexual services are mostly provided in private flats ('privates') and as escort services, and police monitor nightclubs.[1][9][10][11][12]
- Act No. 241/1922 Coll. on combating venereal diseases abolished brothels from 22 August 1922 and prohibited establishing new ones (§ 14), as the Ministry of the Interior summarised it. The act was repealed by Act No. 276/2023 Coll. on the repeal of obsolete legislation (item 1032), in force 1 January 2024.
- § 189(1) covers anyone who "kořistí z prostituce provozované jiným". According to case law cited by the Constitutional Court in 2024, when it rejected a Sex.cz defendant's complaint against the seizure of his assets, profiting does not require that the offender demanded or enforced a benefit; repeatedly accepting payment for enabling prostitution is enough (as reported by Česká justice).
- The Ministry of the Interior's 2024 trafficking report notes that sexual services are mostly provided in so-called private flats ("privates") or as escort services, and that police monitor nightclubs.
Checked 30 October 2026
Third parties profiting (procuring / pimping)
Procuring (kuplířství, § 189 Criminal Code) covers inducing, arranging, hiring, enticing or seducing another person into prostitution and profiting from prostitution carried on by another. Basic penalty: six months to four years; two to eight years for substantial gain or as an organised group; five to 12 years for grievous bodily harm and 8 to 15 years if death is caused. Trafficking for sexual exploitation is punished separately under § 168.[1][10]
- § 189(1) wording: "Kdo jiného přiměje, zjedná, najme, zláká nebo svede k provozování prostituce, nebo kdo kořistí z prostituce provozované jiným" – six months to four years, a ban on activity or forfeiture.
- § 189(2)–(4): two to eight years (substantial gain, organised group); five to twelve years or forfeiture of property (grievous bodily harm); eight to fifteen years (death).
- § 168 (trafficking in human beings): for adults, requires violence, threats, deception or abuse of error, distress or dependence; for children no means are required. Two to ten years, rising to five to twelve years where committed with the intent that the victim be used for prostitution (§ 168(3)(d)).
- Enforcement figures: see stats.
Checked 30 October 2026
Advertising sexual services
No law bans advertising sexual services, and sex workers advertise their own services online. Limits come from general law: arranging or advertising another person's services for a share of the income can be procuring (§ 189); advertisements must not breach good morals or contain elements of pornography (§ 2(3) Advertising Regulation Act); and public offering in the street can be banned by municipal ordinance.[1][3][13][14]
- Act No. 40/1995 Coll. on the regulation of advertising, § 2(3): advertising must not be contrary to good morals and in particular must not threaten morality in a generally unacceptable way, degrade human dignity, or contain elements of pornography, violence or fear. It has no rule specific to sexual services.
- Third-party advertising: the Sex.cz case (see platforms) tests where selling advertising space ends and procuring begins. In August 2026 the Municipal Court in Prague held, at first instance and not finally, that selling ad space for a fixed fee is not procuring.
- Street offering: see street.
Checked 30 October 2026
Online platforms and ad sites
No statute addresses ad sites for sexual services. Operators risk prosecution for procuring if they profit from the advertisers' prostitution: police seized 49 sites in the Sex.cz case in 2023 and its operators were indicted, but in August 2026 the Municipal Court in Prague discontinued the prosecution of eight people and the company, holding that selling ad space for a fixed fee is not procuring. That decision was not final when reported. Hosting liability follows the EU Digital Services Act.[10][12][14][15][16][17][18][19]
- Sex.cz / EOL.cz case: in the second half of 2023 the National Centre Against Organised Crime (NCOZ) investigated a group that ran websites offering paid sexual services, on suspicion of profiting from the advertised persons' prostitution; 49 websites were seized as instruments of crime under § 79a(1) of the Criminal Procedure Code, and thousands of advertisers moved to smaller sites or stopped advertising (Ministry of the Interior, 2024 report). A Constitutional Court order reported in July 2024 rejected one defendant's complaint against the seizure of his assets, noting evidence that the operators went beyond plain advertising (they discussed ad content with advertisers, checked how many women worked in venues and verified advertisers).
- In August 2026 the Municipal Court in Prague discontinued the prosecution of eight people and the company EOL.cz: a fixed advertising fee independent of the advertisers' income is not profiting from prostitution, the operators did not organise or control prostitution, and criminal law is a last resort. The prosecution of the founder was suspended on health grounds. The prosecutor could file a complaint with the High Court in Prague; the outcome was not verified.
- Intermediary liability: Regulation (EU) 2022/2065 (DSA) applies directly from 17 February 2024; the Czech Telecommunication Office (ČTÚ) is to be the Digital Services Coordinator once a Digital Economy Act is adopted; in May 2025 the European Commission referred Czechia to the Court of Justice of the EU for failing to designate and empower one. Act No. 480/2004 Coll., § 5, still contains the national hosting-liability rule (knowledge and prompt removal).
Confidence: medium. The August 2026 discontinuance is reported by the news media only (the court decision itself was not available to us) and was not final; a higher court could take a different view of § 189. Whether the prosecutor filed a complaint, and any ruling of the High Court in Prague, could not be confirmed as of 30 October 2026. Whether the Digital Economy Act designating ČTÚ had been enacted by then was not confirmed either: the latest text found is a government bill of November 2025.
Checked 30 October 2026
Street-based sex work and soliciting
Municipalities may, by generally binding ordinance under § 10(a) of the Municipalities Act, ban offering sexual services in all or some public spaces, or allow it only in defined places. Prague bans it citywide. A breach is an administrative offence with a fine of up to CZK 100,000. Prostitution near schools and places for children is a criminal offence (§ 190).[1][3][8][9][10][20]
- § 10(a) Act No. 128/2000 Coll.: a municipality may lay down which activities that could disturb public order or be contrary to good morals may be carried on only in places and at times set by ordinance, or ban them in some public spaces.
- Pl. ÚS 69/04 (8 March 2007, Ústí nad Labem): the Constitutional Court held that a municipality may choose not to regulate, to ban offering prostitution in all public spaces, or to define spaces where it may or may not be offered.
- Sanction: § 4(2) and (3) of Act No. 251/2016 Coll. on certain offences: breaching a municipal ordinance is an offence with a fine of up to CZK 100,000 (before 1 July 2017, § 46(2) of the old Offences Act, then up to CZK 30,000).
- The 2024 trafficking report says street prostitution has declined for a long time and is found mainly in specific places in the Ústí and South Bohemian regions.
Checked 30 October 2026
Registration, licensing and health checks
There is no registration, licence, permit or mandatory health check for sex workers. Prostitution cannot be licensed as a trade: § 3(3)(p) of the Trade Licensing Act excludes 'offering or providing services aimed directly at satisfying sexual needs'. Article 6 of the 1950 UN Convention, to which Czechia is a party, obliges states to abolish special registration of persons in prostitution; governments cited it against regulation bills.[2][4][21][22]
- § 3(3)(p) Act No. 455/1991 Coll.: "nabízení nebo poskytování služeb směřujících bezprostředně k uspokojování sexuálních potřeb" is not a trade (živnost).
- 1950 Convention: Czechoslovakia acceded on 14 March 1958; Czechia succeeded on 30 December 1993. The Convention was never promulgated in the Collection of Laws, so it is not part of the legal order under Art. 10 of the Constitution, but the courts use it to interpret ambiguous law (Pl. ÚS 69/04; NSS 22 Afs 24/2025-48, para 22). In 2005 the government proposed denouncing it to allow a regulation law; the Chamber of Deputies rejected the denunciation on 20 October 2005.
Checked 30 October 2026
Tax and social security
Income from voluntary prostitution is taxable. The Supreme Administrative Court held so in 22 Afs 24/2025-48 (6 October 2025), and the Constitutional Court rejected the taxpayer's complaints in II. ÚS 1155/26 (31 August 2026) and II. ÚS 2549/26 (9 September 2026). The Constitutional Court classed the income as income from an independent profession under § 7(2) of the Income Tax Act, which needs no trade licence. Neither the 1950 Convention nor § 189 bars taxation.[4][5][23][24][25][26]
- Facts: the tax office noticed that the taxpayer regularly exchanged large sums of euros and deposited them without filing returns; tax for 2013 and 2014 was finally assessed at CZK 922,599 and CZK 913,998 (2012 was time-barred).
- NSS 22 Afs 24/2025-48: the Income Tax Act taxes all income unless it is excluded or exempt, and it neither excludes nor exempts income from prostitution; the 1950 Convention does not prohibit taxation; voluntary prostitution is not a crime, so the income is not proceeds of crime; the tax authority does not become a procurer by taxing.
- II. ÚS 1155/26 (judge-rapporteur Jiří Přibáň): the income is income from an independent profession that is neither a trade nor a business, under § 7(2) of the Income Tax Act. The Court cites letter b, the wording until 2013; from 1 January 2014 (Act No. 344/2013 Coll.) and in the current text it is letter c, which the tax authority applied. "Zdanění není morální schválení ani státní akreditace dané činnosti" (para 20). The complaint was against the Regional Court's judgment of 25 March 2026 (65 Af 4/2024-98), bound by the NSS ruling.
- II. ÚS 2549/26 (judge-rapporteur Veronika Křesťanová): no legitimate expectation of non-taxation arose from politicians' statements; complaint against NSS 22 Afs 67/2026-53 of 21 August 2026 rejected as manifestly unfounded.
- Social and health insurance consequences of the § 7 classification were not addressed in these decisions.
Checked 30 October 2026
Migrant sex workers
No immigration rule addresses prostitution. EU citizens are in the same position as Czech nationals. Police report that women from Asia, Ukraine, Latin America and Africa travel to Czechia for limited periods on tourist visas, often first repaying travel debts to people who pushed them into prostitution; trafficking (§ 168) and procuring (§ 189) are the provisions used against third parties.[1][10]
- The Ministry of the Interior's 2024 status report on trafficking describes the pattern of time-limited stays on tourist visas and debt repayment, and states that in almost all investigated cases the prostitution was voluntary.
- Whether third-country nationals can lawfully earn income from prostitution under their residence status was not verified for this profile.
Confidence: low. Residence and work-authorisation rules for third-country nationals who sell sex were not checked against the Foreigners' Residence Act.
Checked 30 October 2026
Key legislation
| Law | What it does here | In force |
|---|---|---|
| Zákon č. 40/2009 Sb., trestní zákoník Criminal Code (Act No. 40/2009 Coll.) § 168 · § 189 · § 190 · § 202 | Defines procuring (§ 189), prostitution near schools (§ 190), trafficking (§ 168) and paying children for sexual acts (§ 202).[1] | 1 January 2010 |
| Zákon č. 128/2000 Sb., o obcích (obecní zřízení) Municipalities Act (Act No. 128/2000 Coll.) § 10 písm. a) | § 10(a) lets municipalities ban or confine activities contrary to public order or good morals in public spaces; the legal basis for local bans on offering sexual services.[3] | 12 November 2000 |
| Zákon č. 251/2016 Sb., o některých přestupcích Act No. 251/2016 Coll. on certain offences § 4 | § 4(2)–(3): breaching a municipal ordinance is an offence punishable by a fine of up to CZK 100,000.[20] | 1 July 2017 |
| Zákon č. 455/1991 Sb., o živnostenském podnikání (živnostenský zákon) Trade Licensing Act (Act No. 455/1991 Coll.) § 3 odst. 3 písm. p) | § 3(3)(p) excludes offering or providing services aimed directly at satisfying sexual needs from licensable trades.[2] | 1 January 1992 |
| Zákon č. 586/1992 Sb., o daních z příjmů Income Tax Act (Act No. 586/1992 Coll.) § 7 odst. 2 | Taxes all income not excluded or exempt; the courts held in 2025–2026 that income from voluntary prostitution is taxable as income from an independent profession (§ 7(2)).[24] | 1 January 1993 |
| Zákon č. 40/1995 Sb., o regulaci reklamy Advertising Regulation Act (Act No. 40/1995 Coll.) § 2 odst. 3 | § 2(3) bars advertising contrary to good morals or containing elements of pornography; there is no rule specific to sexual services.[13] | |
| Zákon č. 276/2023 Sb., o zrušení obsoletních právních předpisů Act No. 276/2023 Coll. on the repeal of obsolete legislation § 1 bod 1032 | Repealed Act No. 241/1922 Coll. on combating venereal diseases, including its § 14 ban on brothels, from 1 January 2024.[11] | 1 January 2024 |
| Regulation (EU) 2022/2065 of the European Parliament and of the Council of 19 October 2022 on a Single Market For Digital Services (Digital Services Act) Regulation (EU) 2022/2065 (Digital Services Act) | Directly applicable rules on hosting liability and notice-and-action for ad platforms; the Czech Telecommunication Office is the intended national Digital Services Coordinator, but its designation awaits a Digital Economy Act.[16] | 17 February 2024 |
Pending and under review
Under review · updated August 2026
Prosecution of the operators of Sex.cz / EOL.cz for procuring
In August 2026 the Municipal Court in Prague discontinued, at first instance and not finally, the prosecution of eight people and the company EOL.cz, holding that selling ad space to sex workers for a fixed fee is not procuring under § 189. The outcome will set the practical rules for adult ad platforms in Czechia.[10][14][15]
Next: Decision of the High Court in Prague if the prosecutor's complaint against the discontinuance is pursued
In numbers
Police-recorded offences (74 in 2023, 67 in 2022). 36 cases were solved and 32 persons prosecuted in 2024 (12 men, 19 women, 1 legal entity). Recorded crime, not a measure of prevalence.
Ministry of Justice statistics as reported in the Interior Ministry's trafficking report; 30 suspended and 3 unconditional prison sentences.
Ministry of Justice statistics as reported in the Interior Ministry's trafficking report.
Seized under § 79a(1) of the Criminal Procedure Code as instruments of alleged crime; the first-instance court discontinued the prosecution in August 2026 (not final).
Timeline
- 22 August 1922Act No. 241/1922 Coll. on combating venereal diseases abolishes brothels and prohibits establishing new ones (§ 14).[9]
- 14 March 1958Czechoslovakia accedes to the 1950 UN Convention for the Suppression of the Traffic in Persons and of the Exploitation of the Prostitution of Others.[21]
- 30 December 1993Czechia notifies its succession to the 1950 Convention.[21]
- 20 October 2005The Chamber of Deputies rejects the government's proposal to denounce the 1950 Convention, which was meant to clear the way for a regulation law with registration.[4][22]
- 8 March 2007Constitutional Court judgment Pl. ÚS 69/04 (Ústí nad Labem): municipalities may ban offering prostitution in all public spaces or define where it may be offered.[8]
- 1 January 2008Prague Ordinance No. 20/2007 Coll. bans offering and providing sexual services in public spaces across the whole city.[6]
- 1 January 2010The new Criminal Code takes effect, with procuring in § 189 and the new offence of prostitution endangering the moral development of children in § 190.[1][27]
- 8 July 2013The Prague City Assembly submits a bill on the regulation of prostitution (Chamber print 1108); the government disagrees and the bill lapses at the end of the term.[28]
- 30 January 2014Prague resubmits a regulation bill (Chamber print 115) with licensed venues, permit cards and health checks; the government disagrees, the Chamber passes it at first reading on 18 June 2014, the petitions committee recommends rejection and the bill lapses at the end of the term in 2017.[29]
- 2023In the Sex.cz investigation, the organised-crime police seize 49 websites advertising sexual services as instruments of alleged procuring.[10]
- 1 January 2024Act No. 276/2023 Coll. repeals the 1922 venereal diseases act, including its brothel ban, as obsolete.[11]
- 17 February 2024The EU Digital Services Act becomes fully applicable. Czechia has not yet designated its Digital Services Coordinator by law: the Czech Telecommunication Office is to take the role under a pending Digital Economy Act, and in May 2025 the European Commission referred Czechia to the Court of Justice of the EU over the delay.[17][18]
- 6 October 2025Supreme Administrative Court judgment 22 Afs 24/2025-48: income from voluntary prostitution is taxable; neither the 1950 Convention nor § 189 prevents taxation.[4]
- 4 August 2026The Municipal Court in Prague discontinues, not finally, the procuring prosecution of eight people and the company behind Sex.cz, holding that selling ad space for a fixed fee is not procuring.[14][15]
- 31 August 2026Constitutional Court order II. ÚS 1155/26 rejects the taxpayer's complaint and classes income from prostitution as income from an independent profession under § 7(2) of the Income Tax Act.[5]
- 9 September 2026Constitutional Court order II. ÚS 2549/26 rejects the second complaint, on legitimate expectation, against NSS judgment 22 Afs 67/2026-53.[23]
Sources
- Zákon č. 40/2009 Sb., trestní zákoník (Act No. 40/2009 Coll., Criminal Code (consolidated text, version in force from 1 January 2026)). Zákony pro lidi (AION CS), 8 January 2009. legislation · accessed 30 October 2026
- Zákon č. 455/1991 Sb., o živnostenském podnikání (živnostenský zákon) (Trade Licensing Act). Zákony pro lidi (AION CS), 2 October 1991. legislation · accessed 30 October 2026
- Zákon č. 128/2000 Sb., o obcích (obecní zřízení) (Municipalities Act). Zákony pro lidi (AION CS), 12 April 2000. legislation · accessed 30 October 2026
- Rozsudek Nejvyššího správního soudu ze dne 6. 10. 2025, čj. 22 Afs 24/2025-48 (Supreme Administrative Court judgment 22 Afs 24/2025-48 (taxation of income from prostitution)). Nejvyšší správní soud, 6 October 2025. case law · accessed 30 October 2026
- Usnesení Ústavního soudu sp. zn. II. ÚS 1155/26 ze dne 31. 8. 2026 (Constitutional Court order II. ÚS 1155/26 (taxation of income from prostitution)). Ústavní soud – NALUS, 31 August 2026. case law · accessed 30 October 2026
- Vyhláška č. 2/1993 Sb. hl. m. Prahy (Prague Ordinance No. 2/1993 (register entry: repealed 1 January 2008 by Ordinance No. 20/2007)). Hlavní město Praha. government · accessed 30 October 2026
- I. Veřejný pořádek (City of Prague register of public-order regulations in force). Hlavní město Praha, 8 July 2026. government · accessed 30 October 2026
- Nález Ústavního soudu sp. zn. Pl. ÚS 69/04 ze dne 8. 3. 2007 (č. 161/2007 Sb.) (Constitutional Court judgment Pl. ÚS 69/04 (Ústí nad Labem public-order ordinance)). Ústavní soud – NALUS, 8 March 2007. case law · accessed 30 October 2026
- Prostituce a obecně závazné vyhlášky obcí (Prostitution and municipal ordinances (Ministry of the Interior guidance, archived)). Ministerstvo vnitra ČR. government · accessed 30 October 2026
- 2024 Status Report on Trafficking in Human Beings in the Czech Republic. Ministerstvo vnitra ČR, 2025. government · accessed 30 October 2026
- Zákon č. 276/2023 Sb., o zrušení obsoletních právních předpisů (Act on the repeal of obsolete legislation). Zákony pro lidi (AION CS), 13 July 2023. legislation · accessed 30 October 2026
- Osobně kontrolovali počet dívek. ÚS odmítl stížnost obviněného v kauze webu inzerujícího sex (Constitutional Court rejects a Sex.cz defendant's complaint against asset seizure). Česká justice, 26 July 2024. news · accessed 30 October 2026
- Zákon č. 40/1995 Sb., o regulaci reklamy (Advertising Regulation Act). Zákony pro lidi (AION CS). legislation · accessed 30 October 2026
- Inzerce není kuplířství. Soud smetl ze stolu žalobu kolem erotických webů Sex.cz (Advertising is not procuring: court throws out the Sex.cz indictment). Lupa.cz, 11 August 2026. news · accessed 30 October 2026
- Sex.cz nebylo kuplířství. Soud zastavil trestní stíhání provozovatelů (Sex.cz was not procuring: court discontinues the operators' prosecution). INFO.CZ, 11 August 2026. news · accessed 30 October 2026
- Regulation (EU) 2022/2065 of the European Parliament and of the Council of 19 October 2022 on a Single Market For Digital Services (Digital Services Act). EUR-Lex, 19 October 2022. legislation · accessed 30 October 2026
- Digital Services Coordinators. European Commission. intergovernmental · accessed 30 October 2026
- Digitální služby – Online zprostředkovatelské služby (DSA) (Digital services: online intermediary services (DSA)). Český telekomunikační úřad. government · accessed 30 October 2026
- Zákon č. 480/2004 Sb., o některých službách informační společnosti (Act on Certain Information Society Services). Zákony pro lidi (AION CS), 29 July 2004. legislation · accessed 30 October 2026
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