Termination of authorisation as of the date of the entrepreneur’s death

If an entrepreneur – a natural person who had an active trade authorisation dies, the trade licensing office is notified thereof among others by the basic population register, provided that the entrepreneur had their domicile or residential permit in the Czech Republic. In such a case, the trade licensing office registers the person’s date of death in the trade licensing register and then generally waits for a statutory period of 3 months from the date of the entrepreneur’s death to see if any of the potential continuing persons notifies their intention to continue the decedent’s trade(s).

If the period of 3 months specified by law expires to no effect, the trade licensing office will register a date of termination identical to the deceased entrepreneur’s date of death for each of their active trades. Within 30 days from the date of registration in the trade licensing register, i.e. from the date on which the termination occurs, it will notify the fact that the trade authorisation has terminated to other administrative authorities specified in Section 48 or Section 55 of the Trade Licensing Act:

  • The tax authority that has local competence and carries out income tax administration
  • The Czech Statistical Office
  • The Social Security Administration that has local competence according to the entrepreneur’s domicile or registered office, in the case of a foreign person according to the place of permitted residence, registered office or location of a branch plant
  • The relevant health insurance company, if known to it, or the organisation that maintains a register of all insured persons under general health insurance
  • The court that maintains the register in the case of persons who are registered in public registers
  • In the case of foreign natural persons, the Ministry of the Interior