Documents and Laws in Parliament

Scope: Section 29; page 1.

The amendment modifies the income tax rules for employee housing in Part Two of the main bill. Under the new provisions, the value of using a company apartment or house provided by an employer to an employee is to be exempt from tax, and the employer is to be able to claim the related costs or depreciation as tax-deductible. At the same time, the existing provision is amended to repeal the special tax incentive for temporary employee housing and replace it with an incentive for company housing. The goal is to better support permanent housing for employees than the current low limit for temporary housing.

Scope: Part Two; Section 29; page 1.

The amendment expands the changes to the Income Tax Act so that non-monetary benefits provided by an employer to an employee in the form of a public transportation pass are now eligible for tax relief. At the same time, this form of benefit is added to the list of the employer’s non-tax-deductible expenses under the related provisions, just like other tax-exempt employee benefits. The goal is to encourage the use of public transportation, reduce private car use, and promote environmentally friendly commuting. The proposal applies only to prepaid passes, not to single-ride fares.

Scope: Part Two; § 29; page 1.

The amendment modifies the Income Tax Act so that the annual limit of 40 mil. Kč for the exemption applies not only to income from the transfer of cryptoassets, but also collectively to selected other income of natural persons, particularly from the transfer of securities and other exempt property income. If the total of this income for the year exceeds 40 mil. Kč, the exemption will now apply only proportionally to the portion up to the limit. The proposal does not change the conditions for the exemption or the time tests, and according to the explanatory memorandum, it is intended to affect only exceptionally high income, not ordinary investors. The goal is to limit the complete tax exemption for very high capital and property income and to promote fairer taxation.

Scope: Section 29; pages 1–2.

The amendment modifies the tax provisions of the main law so that the basic taxpayer deduction is now converted into a tax benefit that, under certain conditions, can also be paid out in the form of a bonus. The aim is primarily to help low-income workers, who currently forfeit part of the deduction, and to link the maximum bonus to the social and health insurance premiums actually paid. At the same time, related provisions on deductions, tax benefits for children, annual tax settlements, and proof of eligibility are being adjusted accordingly. According to the explanatory memorandum, the change is expected to reduce public budget revenues by approximately 0.5 billion CZK per year.

Scope: Section 12; pages 1–2.

The amendment clarifies the exemption from sales reporting for taxpayers engaged in public benefit activities. It newly stipulates that income subject to income tax of up to 1,000,000 CZK per year is considered minor secondary business activity. The aim is to eliminate the ambiguity of the original term, increase legal certainty, and reduce the risk of penalties as well as the administrative burden on these entities. The limit aligns with the existing threshold in the Income Tax Act.

Scope: § 1820–§ 1843; pages 1–2.

The proposed amendment to the Act on Distance Contracts for Financial Services contains two main changes. The first proposal postpones the effective date of the Act to the first day of the month following its promulgation. The second amendment clarifies the text of the Civil Code by changing the term “button or similar control element” to the more general “control element,” so that the rules for withdrawing from a contract are not limited solely to a button in an online interface. This preserves the obligation to allow for easy withdrawal from a contract, but in a more technologically neutral manner.

Scope: Sections 25–29; pages 1–2.

The amendment modifies Part Two of the main bill and reinstates the exemption for still wine in promotional items valued at up to 500 Kč excluding VAT in the Income Tax Act. Under the new provision, still wine will no longer be excluded from tax-deductible expenses in this case, thereby restoring the status quo in effect through the end of 2023. The aim is to repeal the change introduced by the consolidation package and to support the wine sector, particularly domestic producers. The impact is primarily fiscal and business-related.

Scope: Sections 25–29; pages 1–3.

The amendment modifies the Income Tax Act in connection with the proposal regarding sales records. For advertising and promotional items costing up to 500 CZK excluding VAT, a new exemption is proposed so that they may be considered a tax-deductible expense even if they consist of spirits, still wine, and beer; this represents a change from the previous situation, in which these products were excluded from tax deductibility. The explanatory memorandum emphasizes, in particular, support for the wine, spirits, and brewing industries, regional employment, and related sectors. The proposal thus primarily concerns the tax treatment of promotional gifts involving alcoholic beverages.

Scope: Section 6; pages 1–11.

The amendment modifies the Income Tax Act in the section related to the proposed sales records system. It repeals the existing limit on the tax exemption for employee health benefits, which was previously capped at the average wage for the tax period, and introduces new exclusions via an appendix listing the services to which the exemption does not apply. Thus, the tax benefit is to exclude primarily aesthetic and cosmetic procedures without medical indication and unproven methods, while actual health care, prevention, treatment, and rehabilitation are to be eligible for the benefit without any limit. The goal is to strengthen support for employee health and eliminate disparities compared to leisure benefits.

Scope: § 29–§ 30a; page 1.

The amendment expands the changes to the Income Tax Act so that certain benefits provided by employers for the health care of their employees are also exempt from tax. A new subparagraph (f) is added to Section 6(7), along with a new Annex No. 4, which specifically lists the health services covered. These primarily include above-standard preventive checkups, screenings, cardiovascular risk assessments, certain vaccinations, and related laboratory or imaging tests. The proposal aims to clarify the tax treatment of these benefits and reduce ambiguities in their assessment.

Scope: Part One–Part Twelve; § 1–§ 70; pages 1–30.

The bill, as returned by the Senate, extensively revises the rules governing public budgets and fiscal responsibility in accordance with the new EU framework: it introduces a national medium-term fiscal-structural plan, ties the state budget to an expenditure framework, and strengthens the role of both the National Budget Council and the Committee for Budget Forecasts. At the same time, it expands the options for budgetary management in the event of a threat to the state, war, or a significantly deteriorated security situation, and allows for an increase in spending of up to 10%, in addition to special consideration for defense, strategic infrastructure, and low-carbon energy. The bill also amends the rules governing subsidies, the State Treasury, and municipal and regional budgets; it abolishes the special pension insurance reserve account and transfers its funds to the state budget. Furthermore, it tightens the rules on conflicts of interest and incompatibility for members and employees of fiscal control institutions and introduces related changes to labor law, defense funding, and the energy sector.

Scope: Sections 8–34; pages 1–4.

The Senate is returning the amendment to the Public Budgets Act to the Chamber of Deputies with proposed amendments that primarily clarify the rules for extraordinary budgetary measures in the event of a deteriorating security situation and strengthen parliamentary oversight. The bill now explicitly links the determination of a significantly deteriorated security situation to a resolution of the State Security Council; this situation is defined more precisely, and certain originally proposed provisions have been deleted. The bill also introduces a requirement for prior deliberation in the Chamber of Deputies’ Budget Committee regarding certain measures and amends the rules for accounting for a portion of extraordinary expenditures. At the same time, these changes consist partly of technical corrections to references, renumbering, and the deletion of an entire section of the draft—that is, changes from the original version passed by the Chamber of Deputies.

Scope: Section 30; pages 1–3.

The amendment repeals, in Part Two, the provision that was intended to introduce a special tax exemption for tips in food service establishments, and at the same time amends the related transitional provisions in Section 30. The aim is to keep tips within the general tax regime without a new exemption for the restaurant industry. The explanatory memorandum emphasizes the simplicity and fairness of the tax system and warns against favoring a single sector, increased administrative burdens, and the risk of tax optimization.

Scope: Part One; Sections 15–17; pages 1–3.

The amendment simplifies the proposed sales record-keeping system by repealing § 15 and eliminating the related requirement to include the identification of the record-keeping unit in the data on recorded sales. This eliminates the obligation to notify the tax administrator in advance of business premises, websites, applications, means of transport, and other recording units. The goal is to reduce the administrative burden on businesses and the state and to limit the system to the recording of sales themselves and the data necessary for tax administration.

Scope: Part Three; pages 1–3.

The amendment repeals points 13 through 16 of Part Three of the main proposal so that the current VAT rate on non-alcoholic beverages served in restaurants remains unchanged. It therefore rejects the planned inclusion of these beverages in the reduced 12% rate and calls for maintaining the current status quo. The sponsors argue that this would constitute yet another ad hoc exception that increases the complexity of the VAT system and has no direct substantive connection to sales record-keeping. The amendment also criticizes the linking of the new record-keeping obligation to a tax break for selected services.

Scope: Part Two; pages 1–4.

The amendment narrows the government’s proposal to focus solely on sales records and proposes deleting from Part Two the provisions concerning changes to income tax, particularly the reinstatement of the student tax credit, the child placement tax credit, and adjustments to the tax treatment of employee vacations and trips. The main reason is that, according to the sponsors, these tax changes are not substantively related to sales recording and should not be combined into a single law. The amendment also criticizes the further expansion of tax exemptions as a step that increases the complexity of the tax system and budgetary expenditures. The practical impact would be that the law would focus more on sales recording itself, and the aforementioned tax reliefs would not be renewed in it.

Scope: Part One; Section 5; pages 1–3.

The amendment modifies the main draft of the Act on Sales Records by repealing subparagraph (b) of Section 5, thereby excluding non-cash transfers of funds from the sales records. According to the proposal, the record-keeping requirement will continue to apply primarily to cash and similar payments, which carry a higher risk of income concealment. The sponsors justify the change by noting that non-cash payments already leave a traceable record in the banking system and that additional record-keeping for them would be redundant. The proposal aims to reduce the administrative burden on businesses and strengthen the proportionality of the legal framework.

Scope: pages 1–4.

The amendment originally extended the increase in the parental allowance to families with a youngest child born or taken into care in 2025 and 2026, provided their entitlement was still in effect after the law took effect. However, it is clear from the text that this entire addition to the transitional provisions and the explanatory memorandum was subsequently deleted. In practice, therefore, the main government proposal remains unchanged without this extension: the higher amount is not to apply to existing entitlements. The proposal concerns support for families, but without changing the basic conditions for receiving benefits.

Scope: Section 30; pages 1–3.

The amendment modifies the main proposal such that the parental allowance is no longer to be a fixed amount of 400,000 CZK, but is instead to be automatically derived from the minimum wage: from the current CZK 350,000 and the government’s proposed CZK 400,000 to 20 times the minimum wage, and 40 times the minimum wage for multiple births. At the same time, the monthly withdrawal limit is changing from a fixed amount of CZK 15,000 to one twenty-fourth of the total amount, while other eligibility conditions and the duration of benefits remain unchanged. On a transitional basis, for existing entitlements, the amounts are to be increased to CZK 375,000 for children born or adopted by the end of 2025 and to CZK 400,000 for children born in 2026; the amounts paid will be offset. The proposal aims to introduce predictable indexation of family support starting January 1, 2027, while also linking government spending to the growth of the minimum wage.

Scope: Sections 30–31a; pages 1–4.

The amendment to the government’s proposal further increases the parental allowance from the original CZK 350,000, through the proposed CZK 400,000, to a new amount of CZK 420,000; for multiple births, it is correspondingly doubled. At the same time, it introduces an annual adjustment starting in 2028 based on inflation and one-third of real wage growth, so that the benefit does not lose its real value. Existing entitlements are also to be temporarily increased: to CZK 375,000 for children born or adopted by the end of 2025 and to CZK 400,000 for children born in 2026. The proposal does not change the group of eligible persons or the basic conditions for receiving the benefit, but it will increase government spending.

Scope: Section 11; pages 1–4.

The amendment expands the exemptions from the sales recording requirement to include minor secondary self-employment activities carried out by individuals. Under the new provision, the sales records requirement would not apply to self-employed individuals engaged in secondary activities without employees or collaborators, either in the year they commence such activities or if their income in the previous year did not exceed CZK 400,000. The aim is to reduce the administrative burden on small supplementary businesses, such as those operated while employed, studying, retired, or caring for a child. At the same time, the existing paragraph is merely renumbered for technical reasons, and the reference from paragraph 4 to paragraph 5 is corrected.

Scope: pages 1–2.

This document is not a substantive amendment to the law, but a resolution of the Budget Committee regarding the draft law on sales records. The Committee is merely suspending deliberations on Print 189 until June 23, 2026, and setting a deadline for the submission of written amendments by 12:00 p.m. on June 19, 2026. This is therefore a procedural step in the legislative process without any direct change to rights and obligations.

Scope: Section 95; pages 1–4.

This is a resolution of the Constitutional and Legal Affairs Committee regarding the amendment to the Rules of Procedure of the Chamber of Deputies, which does not specify new content for the law but recommends the order of voting on amendments during the third reading and the Committee’s opinions on them. The Committee recommends adopting only some of the proposals, while not recommending the majority of them, and at the same time recommends approving the bill as a whole. The document also specifies which proposals will become ineligible for a vote if others are adopted, and authorizes the rapporteur to make technical amendments and present the opinions to the plenary.

Scope: Section 31; pages 1–7.

The amendment removes the limit of 120 hours of monthly attendance at a daycare group, preschool, or similar facility for the parental allowance, and at the same time eliminates the age requirement that the restriction applies only to children under 2 years of age. Under the new rules, a child’s attendance at these facilities will not in itself preclude entitlement to the allowance, provided that the other conditions are met. The proposal aims to make it easier for parents to balance child care with work or study and to reduce administrative burdens for parents, authorities, and care providers. The effective date remains unchanged, and the amendment is set to take effect on January 1, 2027, alongside the main proposal.

Scope: Part One–Part Three; Section 13b; pages 1–4.

The amendment extends the increase in parental allowance to include a change to the law on childcare groups: municipalities are now required to provide care or financial compensation for children as young as 2 years and 6 months, instead of the previous age of 3 years. This expands assistance to parents who want or need to return to work earlier, provided the child has not been admitted to a local preschool and the legal conditions are met. The new obligation for municipalities regarding children between 2.5 and 3 years of age will take effect no earlier than September 1, 2027. Thus, in addition to social support, the proposal also strengthens the availability of care for younger children and places greater demands on municipalities.