legal entity based outside the Czech Republic
- which is being founded or acquired by the investor or
- in which the investor is to increase its share or
- in which the investor spends financial or other values expressed in monetary terms or property rights in order to expand its business,
all of the above under the condition that the legal entity is controlled by a legal entity based in the Czech Republic through a direct or indirect share of more than 50 % in its registered capital or controlled by the absolute majority of rights of vote associated with share in the registered capital of the company or is entitled to appoint the majority of board members, members of supervisory board or other similar top authority of the company.