What are landlord obligations in 2026: Complete overview

Introduction to the landlord's obligations

Renting real estate is not just passive income - it is a business activity with significant legal obligations. The Civil Code, tax laws and other regulations impose a number of obligations on landlords, failure to comply with which can lead to fines, litigation or even the invalidity of the lease agreement. In this article, we bring you a complete overview of all the lessor's obligations valid in 2026.

Obligations before concluding a lease agreement

Information obligation

Before signing the contract, you must inform the tenant about:

Condition of the property:

• Technical condition of the apartment and its equipment
• Known defects and deficiencies
• Energy efficiency of the building (PENB card)
• Planned reconstruction or repairs

Legal restrictions:

• Liens on real estate
• Encumbrances
• Restrictions on use (e.g. house rules)
• SVJ or cooperative rules

Handover protocol

When handing over an apartment, it is necessary to draw up a detailed handover protocol containing:

• Date and time of handover
• Status of all meters (electricity, water, gas)
• Number of keys handed over
• List of apartment equipment
• Description of the condition of the apartment and its parts
• Photo documentation
• Signatures of both parties

Obligations during the lease period

Maintenance and repairs

Civil Code distinguishes between routine maintenance and repairs:

Obligations of the lessor (major repairs):

• Repairs of load-bearing structures
• Replacement of windows and doors
• Repairs of distribution systems (water, electricity, gas, heating)
• Repair of the roof and facade
• Replacement of boiler or boiler
• Repairs of common areas

Responsibilities of the tenant (minor repairs up to Kč 1,500 from 1 January 2026, subject to the applicable wording):

• Replacement of light bulbs and fuses
• Water faucet repairs
• Painting and wallpapering
• Minor floor repairs
• Waste cleaning

Ensuring undisturbed use

The landlord must ensure that the tenant can use the apartment undisturbed. This includes:

• Access to the apartment and common areas
• Functional energy supplies
• Proper waste removal
• Maintenance of common areas
• Dealing with nuisance from neighbors

Entering the apartment

The landlord can only enter the apartment:

• With the consent of the tenant
• In the event of an accident or of imminent danger
• For the purpose of inspection (with prior notification)
• Accompanied by the tenant or his representative

Unauthorized entry into the apartment is a criminal offense of violation of domestic freedom.

Financial obligations

Billing of services

The lessor is obliged:

• To make a bill of services within 4 months from the end billing period
• Provide documents for inspection at the request of the tenant
• Return the overpayment within 4 months of receipt of the bill
• If necessary, correct the erroneous bill

Management of the deposit

The deposit (security) is subject to legal rules:

• Maximum amount: three times the monthly rent
• The Civil Code does not impose a universal separate-account duty; document the deposit and settlement
• Obligation to pay interest on the security deposit
• Return without unnecessary delay after the end of the lease, after settlement of justified claims and statutory interest

Tax obligations

Rental income is subject to taxation:

Income tax:

• Natural persons: § 9 of the Income Tax Act
• Option to apply expenses (actual or flat rate 30 %)
• Obligation to file a tax return

VAT:

• Renting apartments is exempt from VAT
• Renting non-residential premises may be subject to VAT
• VAT registration, if required, follows the current Czech turnover rules and tax year; verify with the Financial Administration.

Real estate tax:

• Obligation to file a return upon acquisition of real estate
• Annual payment taxes

Administrative duties

Records and documentation

The lessor should keep:

Mandatory records:

• Lease contracts and their amendments
• Handover protocols
• Service bills
• Income documents

Recommended records:

• History of repairs and of maintenance
• Communication with tenants
• Insurance contracts
• Construction documentation

Notification obligations

in some cases it is necessary to notify:

• Changes in the use of the building (building authority)
• Reporting of foreign guests where required by the Foreigners Act, using the current prescribed system and deadline
• Changes for the purposes of local fees (municipal authority)

Obligations related to GDPR

Protection of personal data of tenants

As a landlord, you process personal data and must:

Basic obligations:

• Process only necessary data
• Inform about the purpose of processing
• Secure data against misuse
• Keep data only for the necessary period

Lessee rights:

• Access to personal data
• Correction of inaccurate data
• Erasure of data (right to be forgotten)
• Data portability

GDPR documents

It is recommended to have:

• Information on the processing of personal data
• Consent to processing (where required)
• Records of processing activities
• Procedures for exercising the rights of data subjects

Insurance and liability

Insurance that may be appropriate

Czech law does not impose a universal insurance package for every landlord. Insurance may be appropriate; check the policy, exclusions, limits and applicable legal duties:

Property insurance:

• Against natural disasters
• Against theft and vandalism
• Against water from the water supply system

Liability insurance:

• For damage caused to third parties
• For damage to tenants' property

Liability for damage

The landlord is responsible for:

• Damages caused by defects in the property
• Damages from omission of mandatory maintenance
• Damages to health caused by the condition of the property

Obligations at the end of the lease

Termination of the lease agreement

At the end of the lease, the lessor is obliged to:

Administrative obligations:

• Take the apartment back by handover protocol
• Perform meter readings
• Account for arrears/overpayments
• Return the deposit (after accounting for receivables)

Practical duties:

• Take over the keys
• Check the condition of the apartment
• Document any damage
• Deregister the tenant from collection points

Termination from rent

The landlord can only give notice for legal reasons:

Termination with a three-month notice period:

• Gross violation of obligations by the tenant
• Conviction of the tenant for an intentional crime
• Rent or service charges unpaid for at least three months may support the particularly serious-breach route, but do not cause automatic termination
• Non-use of the apartment without a serious reason

Termination without notice of time:

• Particularly serious breach of duty
• Endangering other persons in the house

Sanctions for breach of duty

Financial sanction

• Possible statutory penalty for late billing; verify the current Services Act for conditions, amount and cap.
• Interest on delay in non-return of overpayments
• Compensation for damage to the tenant
• Tax penalties and interest

Legal consequences

• Invalidity of lease agreement
• Court disputes with tenants
• Criminal liability (e.g. unauthorized entry)

Modern tools for managing obligations

Digitization of administration

Applications like Grento help with:

• Automatic reminders for deadlines
• Generating bills of services
• By recording documents and communication
• By tracking payments and receivables
• By complying with GDPR

Advantages of systematic administration

• Overview of all obligations
• Minimizing the risk of omission
• Easy archiving of documents
• Saving time and costs

Conclusion and recommendations

The obligations of the lessor are extensive and their compliance requires a systematic approach. Key recommendations:

1. Keep careful records - Document everything in writing
2. Keep to deadlines - Use a calendar with reminders
3. Invest in maintenance - Prevention is cheaper than repairs
4. Communicate with tenants - Avoid conflicts
5. Use technology - Administrative software saves time

Regular updating of knowledge about legislation and use of modern tools will help you fulfill all obligations and avoid unnecessary problems.

> Czech-law scope and editorial note: Legal, tax, accounting, tenancy, service-charge, condominium, metrology, insurance and data-protection statements in this article refer to the Czech Republic and the rules effective for the relevant date. Figures and examples are illustrative, not legal or tax advice. Verify current rules with the relevant Czech authority or a qualified adviser.

> Tenancy-law clarification: Under the Czech Civil Code, three months of unpaid rent or service charges may be evidence of a particularly serious breach, but it does not automatically terminate the tenancy or evict the tenant. A landlord must use the correct statutory route, including a prior call to remedy the breach where § 2291 applies. A tenant challenging a landlord notice generally applies to a court within two months of delivery under § 2290; this is not an automatic suspensive objection.

> Security-deposit clarification: Under Czech Civil Code § 2254, the ceiling is tied to three times the monthly rent and the tenant has a right to interest. The provision does not create a universal separate-account or 30-day return rule, and service advances do not automatically count toward the rent-based ceiling. Settle the balance and interest without inventing a statutory deadline.

> Accommodation clarification: A stay length or EU status alone does not determine Czech licensing, § 7/§ 9 classification, VAT, contributions or foreigner-reporting duties. Check the actual service package, provider status, current municipal ordinance and current Czech Foreigners Act guidance.

> Maintenance clarification: From 1 January 2026, the applicable Czech minor-repair limits must be checked under the amended decree, including the Kč 1,500 per-repair and Kč 150/m² figures where applicable. Equipment-specific inspection intervals vary; do not assume an annual gas-boiler, electrical or chimney schedule.

> Access and insurance clarification: A tenant must allow properly notified, reasonable access under Czech law, with a different standard for urgent access; there is no universal 24-hour annual-inspection rule. Insurance cover, exclusions and required inspections depend on the policy, equipment and circumstances.