Documents and Laws in Parliament

Scope: Section 112; pages 1–8.

The document contains a written parliamentary question from a female member of parliament regarding the reorganization of the Department for Social Inclusion at the Ministry of Regional Development and the minister’s response. The member of parliament warns that merging the department’s responsibilities with those of the housing department and eliminating managerial or regional positions could weaken expert support for municipalities and jeopardize EU-funded projects, in part due to potential financial penalties. The minister, on the other hand, states that this is not a dissolution of the institution but an internal reorganization of approximately 5.7% of positions, during which the department’s responsibilities, support for municipalities, and projects will continue unchanged. She justifies the change by citing the findings of the Supreme Audit Office (NKÚ) and efforts to eliminate duplication, with the expected savings resulting from the reduction of 7 positions.

Scope: Section 112; pages 1–8.

This is a written interpellation regarding the proposed Platform Work Act and the response from the Minister of Finance. The representative warns that the proposed change to the definition of dependent work could effectively facilitate the circumvention of labor law, expand the “Švarc system,” and cause significant shortfalls in tax and insurance contributions, as well as future pressure on the pension system. The Minister, on the other hand, states that the proposal is still in the comment period, its final impacts cannot yet be assessed, and the Ministry of Finance has already raised fundamental objections to it. The response also mentions the need to address the trend toward flexible forms of work, including through pension savings reform and consideration of a hybrid regime between self-employment and salaried employment.

Scope: Part Three–Part Three; § 34–§ 35; pages 1–4.

The amendment expands the main amendment to include changes to the statute of limitations for the most serious criminal offenses. Under the new provisions, murder under § 140(2) and other acts for which an exceptional penalty may be imposed shall be not subject to a statute of limitations if they intentionally caused or were intended to cause death; at the same time, the thirty-year statute of limitations for ordinary murder under § 140(1) is expressly retained. The bill also amends the existing provisions such that “terrorism” is removed from the relevant provision on the absence of a statute of limitations in this form, and similar changes are reflected in the criminal liability of legal entities. The aim is to enable the prosecution of the most serious intentional homicides without any time limit, even in the future.

Scope: Part Three–Part Three; § 71a–§ 71b; pages 1–7.

The amendment adds a new enforcement tool for overdue child support to the main law: in addition to suspending a debtor’s driver’s license, a bailiff would now also be able to suspend the debtor’s firearms license. Upon receipt of the order, the debtor would be prohibited from acquiring, possessing, or carrying specified firearms and ammunition and would be required to place them in safekeeping or surrender them to the police within 5 business days. The measure would be lifted, in particular, upon payment of the overdue or substitute child support, or if the firearms license is necessary for the debtor to engage in gainful employment. The proposal thus increases pressure on child support defaulters, particularly for the benefit of minor children, without the need for a new information system.

Scope: pages 1–6.

This is a resolution by the Budget Committee, acting as the sponsoring committee, on the draft law on sales records, which primarily specifies the exact order of voting during the third reading on the rejection of the bill, on individual amendments, and on the bill as a whole. The committee also states its positions: it recommends, in particular, amendments A, F1, B4, and F2; it does not recommend most of the other amendments or the motion to reject the bill; and it abstains from taking a position on amendments M36 and N. The document itself does not alter the content of the bill, but procedurally determines which proposals conflict with one another and when some of them will become ineligible for a vote. At the same time, it authorizes the rapporteur to present the committee’s opinion during the third reading and the vice-chair of the committee to submit the resolution to the Speaker of the Chamber of Deputies.

Scope: Part Four–Part Nine; § 63–§ 4b; pages 1–8.

The amendment primarily clarifies the postponement and conditions for the digitization of the records management system and eLegislativa, and newly specifies who must have certified electronic systems and who may be exempt from this requirement. It establishes a transition period lasting until the end of 2028, during which the affected authorities are to bring themselves into compliance with the new rules, while also restricting the supply of non-compliant systems. Furthermore, it postpones certain obligations under the Act on the Collection of Laws until 2030 and introduces an informative overview of public law obligations derived from draft legislation. It also includes new provisions regarding basic registries, which allow for the creation of test identities and test data; these must not be interchangeable with real persons and must not give rise to legal effects.

Scope: Sections 18–124; pages 1–14.

The bill amends the Sickness Insurance Act so that economically active recipients of a third-degree disability pension are no longer limited to receiving sickness benefits for only 70 days. Under the new provisions, sickness benefits are to be paid to them starting on the 15th day of incapacity for work or quarantine for the standard benefit period, but no longer than until the end of their employment or insurance coverage. The other changes are primarily technical adjustments to references, and a transitional provision stipulates that existing claims will be assessed according to the current rules. The proposed effective date is January 1, 2027, and the explanatory memorandum anticipates an increase in sickness insurance system expenditures of approximately 40 to 60 million CZK per year.

Scope: Section 112; pages 1–8.

The document contains a written interpellation regarding the future of funding for small schools and schools with few students, along with the Minister of Education’s response. The representative points out that the special preferential treatment for municipalities with schools having up to 500 children and students applies only for the year 2026, meaning that starting in 2027, small schools could lose this support even before the impacts of the new funding arrangement have been assessed. The minister responds that the time limit stems directly from the law and that a change is possible only if the legislature changes its mind; the current government intends to assess the next steps based on data, effectiveness, sustainability, and the quality of education. At the same time, the Ministry of Education, Youth, and Sports emphasizes that its primary role is to fund education and school services, not the broader social functions of schools in municipalities.

Scope: pages 1–6.

The amendment modifies the committee’s proposal so that the postponement of part of the eLegislativa system does not result in the deactivation of the so-called “lobbying trail” in the legislative process. It maintains the requirement to include information on lobbying in explanatory memoranda and amendment proposals even during the transitional period when part of the electronic system is not in use. At the same time, it clarifies that the temporary suspension applies only to part of Section 20, not to the provisions on the “lobbyist trail,” and adds corresponding references in the Chamber of Deputies’ Rules of Procedure. In practice, therefore, it corrects the technical postponement so that the transparency of the legislative process is maintained.

Scope: Part Three–Part Three; § 71a–§ 71b; pages 1–7.

The amendment adds a new method for enforcing the collection of overdue child support to the main law: a bailiff could suspend a debtor’s firearms license, similar to how a driver’s license can be suspended today. Upon receipt of the order, the debtor would be prohibited from acquiring, possessing, or carrying specified firearms and ammunition and would be required to place them in safekeeping or surrender them to the police within 5 business days. The measure would be lifted, in particular, upon payment of child support or substitute child support, or if the firearms license is necessary for the debtor’s livelihood. The proposal thus strengthens the protection of children and the enforceability of child support obligations without requiring a new information system or impacting the state budget.

Scope: Section 13; pages 1–4.

The amendment expands the exemptions from sales record-keeping in Section 13 so that they now also do not apply to the seasonal sale of Christmas trees and related services from December 1 through December 24 at establishments that sell only this product line. The aim is to take into account the short duration of sales, outdoor winter conditions, and practical difficulties in quickly serving customers. The proposal thus eases the obligations of business owners in this narrowly defined seasonal activity.

Scope: Part Two–Part Three; § 25–§ 72; pages 1–2.

The amendment extends the tax deductibility of advertising and promotional items costing up to 500 CZK to goods or services subject to excise tax, provided they are permanently and visibly marked with the company’s name. At the same time, however, it newly excludes these items from the right to deduct VAT in order to maintain budget neutrality and limit tax optimization. For standard items not subject to excise tax, the rules remain unchanged, and the limit stays at 500 Kč excluding VAT. The proposal aims to reduce red tape for businesses when giving small corporate gifts.

Scope: pages 1–70.

The amendment modifies Section 13 of Part One of the main bill by expanding the exemptions from the electronic sales record-keeping system to include a number of specific activities according to the NACE classification. Among other things, selected animal husbandry activities, the gathering of wild fruits, certain specialized manufacturing and repair services, health and social services, cultural institutions, sports clubs, and various associations and organizations are to be newly exempted from the EET. The goal is to limit the impact of the EET system in areas where the sponsors consider it illogical and disproportionate. The document repeatedly proposes the same type of amendment by adding a new subparagraph to Section 13(5).

Scope: Section 13; pages 1–4.

The amendment expands the exemptions from sales reporting to include small-scale sales of an agricultural entrepreneur’s own produce outside of business premises—for example, from the farm, at farmers’ markets, or through seasonal street vending, provided that the total does not exceed 50,000 CZK per tax period. The aim is to reduce the administrative burden on small farmers and to support rural sales of minor fiscal significance. The proposal justifies the change by aligning the rules with the existing exemption for seasonal sales of freshwater fish and by linking the limit to the CZK 50,000 threshold already used in tax regulations.

Scope: Sections 20–24; pages 1–5.

The proposed amendment to the Act on Sales Records relaxes the rules for the retroactive submission of sales data in the event of technical problems. It extends the deadline from 48 hours to 5 business days and newly stipulates that if the tax administrator’s system is unavailable or malfunctioning, the running of this deadline is suspended. At the same time, it exempts business owners from liability for an administrative offense if they failed to meet their obligation due to a failure on the part of the government. The goal is to ensure that business owners are not penalized for failures in the government system.

Scope: Sections 25–29; pages 1–2.

The amendment modifies Part Two of the main bill and reinstates the exemption for still wine used in advertising and promotional items valued at up to 500 Kč, excluding VAT, in the Income Tax Act. In practice, this means that still wine will once again be a tax-deductible expense, just as it was until the end of 2023, before this option was repealed. The proposal removes the existing disadvantage faced by still wine resulting from its formal classification as an excise-taxable item, even though it is subject to a zero rate. According to the explanatory memorandum, the change is intended to support the wine sector and related regional businesses.

Scope: pages 1–3.

The amendment modifies, in Part Two, the threshold for the obligation to file a tax return for individuals: the general annual limit on taxable income is increased from 50,000 CZK to 100,000 CZK, and the related additional limit is increased from 20,000 CZK to 40,000 CZK. The aim is to reduce the administrative burden, particularly for people with smaller sources of additional income, such as retirees or individuals on parental leave. The proposal emphasizes that this does not constitute a tax exemption for such income, but merely a reduction in the obligation to file a tax return in minor cases. According to the explanatory memorandum, the change has zero fiscal impact.