Enclosures that must be provided with an application to strike a company off the Commercial Register also include a certificate confirming that the method of dealing with a liquidated company’s documents has been discussed with the regional state archive having jurisdiction over the liquidated company’s registered office.
During company liquidation, the liquidator is required to apply with the competent archive to discuss the manner of dealing with the company’s documents. The archive having jurisdiction for Prague and the Central Bohemia Region is the State Regional Archive (Státní oblastní archiv) in Prague at Archivní 4, 149 00 Prague 4.
The application should include a list of all documents of the company to be liquidated, divided into two parts – documents to be archived and all other documents, including those created during the liquidation. In the application, the liquidator must also specify where the relevant documents will be kept for the period prescribed by retention periods. The documents may be deposited in a commercial registry, at the parent company’s registered office or at the liquidator’s address.
The archive will select and designate documents with a permanent value that may never be destroyed, i.e. archives, and that will be kept in the nationwide records of the National Archival Heritage. Documents that are concurrently deposited in a commercial court’s file and in the Collection of Documents are not selected as archives.
In connection with the new Civil Code effective since 1 January 2014, companies entering into liquidation after 1 January 2014 send an application to the competent archive to select documents to be archived. However, the archive certificate is no longer required for the expungement of a legal entity from the Commercial Register.
Nevertheless, this change does not apply to companies that entered into liquidation before 31 December 2013. They are still required to provide the certificate from the archive as provided in Section 75a (2) of the previously applicable Commercial Code (Act No. 513/1991 Sb., as amended).
Please do not hesitate to contact us for more information regarding company liquidations. The team of RSM CZ Trust will provide you with support in all respects associated with the liquidation of a Czech or foreign company or structure.