Government Decree No. 208 / 2021 Coll.

Government Decree No. 278 / 2008 Coll., on content charges of individual trades, as amended by Government Decree No. 288 / 2010 Coll., Government Decree No. 368 / 2012 Coll., Government Decree No. 365 / 2013 Coll., Government Decree No. 155 / 2016 Coll., Government Decree No. 178 / 2017 Coll. and Government Decree No. 143 / 2019 Coll., are amended as follows:

1. In Annexes 1 to 4, the parts of "CONTENTS 'are deleted.

2. In Annex 2, in the case of trade in pet animals, the words "dogs, cats' are deleted.

3. In Annex 2, in the case of trade "Activity of accounting advisors, keeping of accounts, keeping of tax records', the text in the column" Content content of business' reads:

"Advice on accounting and tax records in the framework of legislation, and in particular on the content of the definition of the components of assets and debts in tax records, on reporting according to Czech accounting rules, on reporting according to international accounting standards, on the internal rules of the entity governing the selected facts necessary for accounting, on the transition from accounting to simple accounting and on the accounting, on the transition from tax to accounting and accounting, on the application of Czech accounting standards, on international accounting standards and other generally recognised accounting principles, on the carrying out of analyses of the financial situation and performance of the accounting units, on the processing of the accounting system of accounting and / or tax records, and on the design of systemic solutions for the accounting management or tax records. Accounting accounting, based on the Accounting Act, in particular on double entry accounting in accordance with accounting methods, bookkeeping, inventory of assets and liabilities, the use of accounting methods, the determination of the content of synthetic and, where appropriate, analytical accounts and their addition to the accounting records during the accounting year, the drawing up of accounting documents, the monitoring of facts not accounted for in the balance sheet accounts and off-balance sheet accounts in the operational records, the organisation and orientation of internal accounting and the compilation of accounts and consolidated accounts. The application of international accounting standards consisting of accounting for facts that are subject to reporting requirements under those standards and the drawing up of financial statements under the Accounting Act and other legislation. Keeping of simple accounts, in particular the recording of facts which are the subject of simple accounting, accounting documents in the books in accordance with accounting methods, keeping of books, carrying out inventory of assets and liabilities, using accounting methods, including the use of accounting methods from simple accounting to full or simplified accounting and vice versa, drawing up accounting documents and drawing up an inventory of assets and liabilities and an overview of revenue and expenditure. Other activities related to accounting management, in particular the compilation of an Auxiliary Analytical Overview, an Auxiliary Consolidated Overview or an Auxiliary Consolidation Record for selected entities. In particular, tax records under the Income Tax Act consist of records of income and expenditure, broken down by the structure needed to establish the tax base, records of assets and debts, and actual stocks, tangible assets and debts.

Furthermore, in the context of trade, a wage agenda may be carried out, for example, for the processing and calculation of wages, salaries, remuneration, travel and other allowances, including statutory deductions, in particular the calculation of social security premiums, public health insurance premiums, advances on personal income tax and execution deductions. Management of other registers for tax purposes. Annual reports may also be drawn up as part of the trade. '

4. In Annex 2, the following shall be inserted in the column "Fertility 'for the trade" Activity of accounting advisors, keeping of accounts, keeping of tax records':

"Activities consisting of seeking out who is interested in concluding a real estate contract with the interested party, providing advertising services for real estate, assessing the state of the property and processing the offer price proposal, processing the marketing of real estate, providing a real estate inspection, procuring building technical documentation related to the real estate, brokering the provision of legal services, brokering the conclusion of a real estate contract, brokering the custody of funds in order to ensure the performance of the real estate contract under the conditions laid down by the Real Estate Intermediate Act and in providing the custody of funds for the provision of a real estate contract under the conditions laid down by the Real Estate Intermediation Act. '.

5. In Annex 4, in the column "Field of activity ', point 58 is replaced by the following:

"58. Purchase, sale, administration and maintenance of real estate" and in the column "Content content of the field of activity" the first words in the sentence, "brokerage the purchase, sale and lease of real estate, flats and non-residential premises" are deleted and the last sentence is deleted after the words "Content of activity is no longer" the words "real estate brokerage."

6. In Annex 4, the following point 80 is inserted after point 79:

'80. The provision of services for legal persons and trust funds', and the following shall be inserted in the column "Content content content of the business':

"Negotiations for a client in the management or operation of a business corporation, business group or other similar unit. Acting as a client in raising and collecting funds or other money of valuable value for the purpose of establishing, managing or controlling a business corporation, business group or other similar unit. Negotiations on behalf of a client when setting up or managing a trust fund or by its structure or functions of a similar establishment governed by the law of another State (the Trust Fund). Negotiations for the client in the acquisition and collection of funds or other valuable value for the trust fund for the purpose of its establishment or administration. Establishment of legal persons and related services, including brokering the drawing up of the instruments of incorporation, social contracts or statutes, the management of deposits and the provision of a public register. Establishing legal persons for the purpose of transferring shares in them to a client. Services connected with the creation of a trust fund, including ensuring the registration of the trust fund in the records of trust funds, facilitating the conclusion of a contract to allocate the assets by entrustment to the administration of the trust fund, the drawing up of such a contract or acquisition in the event of death by entrustment to the administration of the trust fund or the drawing up of the Statute of the trust fund. Temporary negotiations for a legal person related to its establishment, including on behalf of a legal person prior to its establishment. Performance of the activities of the deposit manager. Temporary performance of the function of trust trustee in connection with the creation of trust fund. Provision of premises for the location of the registered office of a legal person, unless the premises for the location of the actual registered office are the administrative services associated with the location of the registered office of the legal person in those premises, such as the registration of the registered office in a public register or the receipt of mail. The exercise of shareholder rights for a client which is not a legal person whose securities are admitted to trading on a European regulated market and which is subject to disclosure requirements equivalent to those of European Union law.

The content of the activity shall not include the activities of notaries, persons authorised to practise under the Law on Advocacy, persons engaged in the management or administration of an investment fund or foreign investment fund, the provision of investment services, the provision of payment services, real estate intermediation, rental of real estate, apartments and non-residential premises. '

Point 80 is renumbered point 81.

7. In Annex 4, in the column "Field of activity ', the following point 81 is inserted after point 80:

"81. The provision of services related to a virtual asset 'and the following text is inserted in the column" Content content content of the business':

"Purchase, sale, exchange, preservation, administration for another, transfer or brokering the purchase or sale of a virtual asset under the Act on certain measures against the legalisation of proceeds from crime and terrorist financing. Virtual asset issue. Virtual asset loan other than consumer credit. Provision of financial services related to the offer or sale of a virtual asset. Provision of other similar services associated with a virtual asset.

The content of the activity is not the extraction of the virtual asset itself or confirmation of transactions in the virtual asset. '

Point 81 is renumbered point 82.

This Regulation shall enter into force on 1 July 2021.