Decree No. 497 / 2025 Coll.
Decree amending Decree No. 300 / 2024 Coll., on Personnel Security and Safety Capability
Valid
Order
Effective from 01.01.2026
497
DECLARATION
of 27 November 2025
amending Decree No. 300 / 2024 Coll., on Personnel Security and Safety Capability
The National Security Authority shall determine, pursuant to § 9 (8), § 64 and § 135 (c), (e), (g), (h) and (j) of Act No. 412 / 2005 Coll., on the Protection of classified information and on security competence, as amended by Act No. 255 / 2011 Coll. and Act No. 267 / 2024 Coll.:
Decree No. 300 / 2024 Coll., on Personnel Security and Safety Capability, is amended as follows:
1. in Paragraph 6 (1) (a), "a" is replaced by a comma;
2. In Article 6 (1) (b), the words "and the statement of the reasons for the request for a document by the responsible person or by a person authorised by him to carry out a sensitive activity or by any person who allows the natural person to carry out a sensitive activity 'are deleted.
3. In Article 6 (1), at the end of point (b), the dot is replaced by a comma and the following point (c) is added:
"(c) confirmation of the reasons for the application for a document issued by the responsible person or by a person authorised by him to carry out a sensitive activity or by any person who allows the natural person to carry out a sensitive activity; the content of such confirmation shall always be the indication of the trading firm or the name of the legal person, the natural person undertaking or the authority of the State whose responsible person or the authorised person has confirmed the justification of the application for the document. ';
4. Paragraph 7 (1), including footnote 1, reads as follows:
"(1) A natural person shall attach to a request by a natural person pursuant to Article 94 (2) (b) of the Act or to a request for a document pursuant to Article 99 (2) (b) of the Act documents confirming the income referred to in the application for the last 10 years if for one type of income it exceeds CZK 100 000 per calendar year and if such income is not subject to tax, the tax shall be levied on it by means of a deduction, shall not be liable to tax or shall not be obliged to lodge a tax declaration (1) or a fiction shall be given; the amount of income shall be reported after deduction of taxes, fees and other similar cash benefits, including social security premiums and public health insurance premiums.
1) For example § 38g (2) of Act No. 586 / 1992 Coll., on Income Tax, as amended. '
5. In Article 9 (1) (d), the words "compulsory statutory contributions' are replaced by the words" taxes, fees and other similar cash transactions, including social security and public health insurance premiums' and the words "or from a contract concluded with a legal person who is not a consumer credit provider under the Consumer Credit Act 'are added at the end of the letter.
6. in Article 9 (3) (b) and (d) to (f), the words "compulsory statutory contributions" shall be replaced by the words "taxes, charges and other similar cash transactions, including social security premiums and public health insurance premiums";
7. In Annexes 2 and 3, the text "N. 'is replaced by" No'.
8. In Annex 3, after the words "Date of notification /" the text "*," after the words "Issuance date of notice" the text "*" is replaced by "/" and the words "Access according to Article 58a of the Act * Access according to § 58a of Act No 412 / 2005 Colt. *" are added.
9. In Annex 5, point 5, the words "including the employer with whom you have a work agreement or employment agreement 'shall be inserted after the word" Employer'.
10. In Annex 5, the following point 7.6 is inserted after point 7.5:
"7.6. Submission of the natural person income tax return under the Income Tax Act
Year
7.6.2 Podal / Nedal'
Points 7.6 to 7.11 shall be renumbered 7.7 to 7.12 and points 7.6.1 to 7.11.6 shall be renumbered 7.7.1 to 7.12.6.
11. In Annex 5, point 7.7, the words "compulsory statutory contributions' are replaced by the words" taxes, fees and other similar cash benefits, including social security and public health insurance premiums' and the words "not included in tax returns' are replaced by the words" if such income is not subject to tax, tax is exempt, tax is levied on it by means of a deduction, if you do not have a tax liability, or if you do not have an obligation to lodge a tax return under the Income Tax Act or a fiction of filing a tax return (for example flat tax) '.
12. In Annex 5, point 7.8, the following point 7.8.5 is inserted after point "7.8.4.
"7.8.5 Currency."
Points 7.8.5 and 7.8.6 shall become paragraphs 7.8.6 and 7.8.7 respectively.
13. In Annex 5, point 7.8, the following point 7.8.7 is inserted after point "7.8.6. Total value ':
"7.8.7 Currency."
Paragraph 7.8.7 is renumbered paragraph 7.8.8.
14. In Annex 5, point 7.12, the words "concluded between natural persons' are replaced by the words" formed between natural persons or from a contract concluded with a legal person who is not a consumer credit provider under the Consumer Credit Act (for example, with his employer or with a municipality) '.
15.
"Annex No 8
"
16. In Annex 10, the words "or § 99 (2) (c) 'shall be inserted after the words" pursuant to § 94 (2) (e)'.
17. In Annex No 14, the words "The person responsible / person responsible for the person responsible * Name and surname:" shall be added to the new line "The company or name of the legal person, the natural person undertaking the business or the designation of the authority of the State whose responsible person or the authorised person confirms the reasons for the application for the document: '.
Efficacy
This Decree shall take effect on 1 January 2026.
Director:
Mgr. Čureín v. r.
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Regulation Information
| Citation | Decree No. 497 / 2025 Coll., amending Decree No. 300 / 2024 Coll., on Personnel Security and Safety Capability |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 04.12.2025 |
|---|---|
| Effective from | 01.01.2026 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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