Support for business

Updated at 21.4.2020

1. Antivirus Program

2. COVID Prague Program

3. COVID II Program

4. „25“ Program

5. Nursing benefit for self-employed persons

6. Postponement of loan and mortgage repayments for up to 6 months

7. Postponement of rent payments for business

8. Support for capital expenditures – loan EXPANZE

9. Subsidy for exporters

10 COVID I Program

1. Antivirus Program

Based on the program ANTIVIRUS agreed by government, the employer is entitled to the contribution if it fulfills all the conditions and submits a flawless application. The most important conditions include the payment of wage compensation to employees working based on employment contact (not applicable for those who works based on “dohoda”), payment of sickness and pension insurance, and restriction of operation due to one of the following obstacles:


In this scheme, the contribution is intended for those employers who


In this scheme, the contribution is intended for those employers who have limited their operations as a result of:

The applications can be submitted electronically from 6th April 2020. The forms of applications are available here (available only in Czech). Detailed information for employers including the application procedure can be found here. According to official information, the authorities plan to check applications thoroughly.

2. COVID Prague Program

Currently, all applications for support from COVID Prague Programme were suspended.


Small and medium-sized businesses operating in Prague, which have been adversely affected by government measures against the spread of coronavirus, may apply to the Czech-Moravian Guarantee and Development Bank (CMZRB) for a commercial bank loan guarantee along with a financial contribution to pay interest. The parameters of the guarantees provided are identical to the COVID II program.

3. COVID II Program

COVID II program is another program to support small and medium-sized enterprises and sole traders and provides entrepreneurs with a guarantee for commercial banks loans and a financial contribution to pay interest on these loans. The applications can be submitted since 2 April 2020.

The loan can be used to finance operating expenditures that is directly linked to overcome the economic crisis caused by the spread of SARS-CoV-2. These expenses have to be spent at the earliest on the day of the guaranteed loan conclusion. If the loan is used for assets acquisition, such assets have to be owned by the applicant. Eligible expenditure is the cost of wages and energy, rent, supplier-customer invoices, financing of receivables or the acquisition of material, inventory and other small assets.

The guaranteed loan is up to CZK 15 million and the financial contribution to interest can be up to CZK 1 million. The guarantee is provided up to 80% of the loan and the maximum guarantee period is 3 years. The program is announced in the form of rounds with a capacity of CZK 1.5 billion for each round. Once the capacity is reached, the relevant round will be closed for applications and the next round will be opened 10 working days after the end of the previous round. Individual rounds are opened and closed by a notice on the website

Currently, first round of applications is closed, the next one is going to be opened 20 April 2020.

4. „25“ Program - Compensatory bonus for self-employed persons

The self-employed persons are entitled to the bonus if they meet the following conditions:

The concurrence of unemployment benefit and compensatory bonus at the same time is not possible.

The bonus amounts to CZK 500 for each day of the period from 12 March 2020 to 30 April 2020, i.e. CZK 25.000 at the maximum. The compensatory bonus is going to be managed by tax office where the applicant is registered for income tax.

The application can be submitted from 15 April 2020 and no later than 60 days after the end of this period, i.e. 29 June 2020 at the latest.

The application´s form is available on the Financial Administration website (available only in Czech).

Applications are accepted by the Tax Administration:

Compliance with the conditions for the bonus might be subject to ex-post inspection by the tax authority, so it is necessary to be prepared that COVID-19 business activity limitations will need to be proven in the future (i.e. closure of business, business restrictions, revenue decrease, orders´ cancellation, cancellation or restriction of supplies delivery, etc.).

5. Nursing benefit for self-employed persons

A nursing benefit of CZK 424 per day (CZK 13 144 per month at maximum) was introduced as part of emergency measures to reduce the impact of the current situation on the self-employed persons.

A nursing benefit may be paid for the entire period of closure of school facilities or other sanitary facilities because of the care of

(1) a child(ren) under the age of 13 attending a school or other childcare facility,

(2) a dependent child(ren) up to the age of 26 recognized as at least level I of dependency,

(3) a person who is dependent on the assistance of another person due to long-term adverse health conditions at least at level I of dependency.

The nursing benefit cannot be granted if this benefit or other compensatory benefit for the child(ren) are received by another person. It is also necessary for the self-employed person to keep the main business activity throughout the whole period of receiving the nursing benefit, to be registered with the tax office as a taxpayer of income tax and to have no arrears towards selected institutions as of 12 March 2020.

Nursing benefits can be requested from 1st April 2020. For simplification, the Ministry of Industry and Trade has provided an interactive form available here (available only in Czech). The completed application can be sent via databox, e-mail with electronic signature or via postal service.

Complete conditions and information can be found on the Ministry of Industry and Trade website (available only in Czech).

The nursing benefit will be paid to a bank account based on a decision of the Ministry of Industry and Trade.

6. Postponement of loan and mortgage repayments for up to 6 months

A moratorium on repayment of loans and mortgages has been approved by Senate and is going to be binding for all banks and non-banking companies. Both individuals and legal persons will be able to decide to suspend repayments for three or six months, i.e. the payments can be postponed till 31 July 2020 or 31 October 2020. The repayments will be postponed after the debtor has notified this intention to the creditor and declares that this action is taken because of the negative economic impact of the COVID-19 pandemic, the debtor will not have to prove these reasons.

The repayments will be postponed for both consumer and business loans including mortgages that were contracted and credited before 26th March 2020. On the other hand, the moratorium does not apply to credit cards, overdrafts, revolving loans, operating leases or loans related to capital market transactions. The repayments also cannot be postponed on loans where the debtor has been in default of more than 30 days as at 26th March 2020. In case of postponement, both consumers and sole traders will pay repayment and interests later.

The postponement caused by moratorium will not caused the negative entry to Debtor registrer

7. Postponement of rent payments for business

Another draft of law prepared by government should provide the postponement of rental payments for those entrepreneurs who have had closed their premises due to COVID-19 spread. The actual details will be known after the legislation process. We will keep you updated.

8. Support for capital expenditures – loan EXPANZE

Small and medium-sized entrepreneurs who find themselves in financial difficulties due to the coronavirus pandemic can also get a loan to cover planned or realized investments through the Bank. Although it is not a financial instrument prepared for an ongoing pandemic, it may be an interesting alternative for many entrepreneurs that expect a slump in the future revenues.

The provided loan can be used to finance the eligible costs of tangible fixed assets - the purchase of machinery and equipment, the purchase and technical improvement of constructions and the purchase of land. Intangible fixed assets are also eligible expenditure.

The loan is interest-free with no administrative fees and amounting from CZK 1 to 45 million or up to 45% of eligible project´s expenditure. The maturity of the loan is up to 7 years or 10 years (if the loan is mainly intended for the purchase of real estate) and the Bank allows postponement of payments up to 3,5 years. One of the conditions for obtaining the loan is the simultaneous financing of the project through a commercial loan provided with by one of the Bank’s contractual partners in the amount of at least 20%. The Bank provides a financial contribution of up to CZK 2 million to cover interest on commercial loans. Projects can be implemented anywhere in the Czech Republic except the capital city of Prague.

9. Subsidy for exporters

Export Guarantee and Insurance Company (“EGAP”) has prepared a package of measures to support all Czech exporters including small and medium-sized enterprises and sole traders. The package includes:

- a significant reduction in fees for exporters requesting EGAP products or

- a shorter time required to recognize claims (insured period) - for insured loans from 6 months to 3 months and for insured guarantees from 3 months to 1 month. These measures should help resolve issues with the exporter's cash flow.

- guarantees for loans relating to operating costs, human resources or investment - the aim is to strengthen the liquidity of export-oriented enterprises. The share of exports of goods and services in total sales of goods and services and sales of goods must be at least 1/5 of total revenues. The guarantee will be valid for a maximum of three years for human resources loans and a maximum of five years for investment loans. The maximum loan limit is 25% of the total annual revenue from the sale of products and services for the year 2019. The minimum amount of the guaranteed loan starts at CZK 5 million. EGAP will cover the principal of the loan up to 80%, so the minimum share of the bank will be 20%. EGAP will thus complement the assistance of the Czech-Moravian Guarantee and Development Bank for SMEs.

Further details can be found here.

10. Interest-free loan for operational costs – COVID I

First support provided by governmental bodies was interest-free loan for the operational financing of any sole traders, small and medium-sized enterprises whose activities are limited due to the spread of the coronavirus infection and any related preventive measures called COVID I.

Currently, all applications for the COVID interest-free loan were suspended. The applications already received will now be assessed so that the first loans can be granted within 14 days.

However, Ministry of Industry and Trade in cooperation with The Czech-Moravian Guarantee and Development Bank (“ČMRBZ”) has started preparation of another program called COVID II for small and medium-sized enterprises and sole-traders. COVID II will support entrepreneurs by provision of guarantees on loans from commercial banks amounting from CZK 10.000 and by financial allowance for interest payment. 

We are monitoring the development and keep you inform.

ČMRBZ offers also another program for supporting business although they have not been prepared directly in connection with coronavirus spread.

If you have any additional questions or need to be assisted with the preparation of the applications, please do not hesitate to contact your KODAP advisor or directly to:

Jan Kašpar, Tax Advisor, phone +420 734 792 828, e-mail:

Jakub Anděl, Advisor, phone +420 730 563 301, email:

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