When it became Act No. 609 / 2020 Coll. effectiveness?

Act No. 609 / 2020 Coll. became effective 01.01.2021.

Is Act No. 609 / 2020 Coll. still valid?

Yes, Act No. 609 / 2020 Coll. is still valid and effective.

Act No. 609 / 2020 Coll.

Q: What is Act No. 609 / 2020 Coll.?

Act No. 609 / 2020 Coll. — Law amending certain tax laws and certain other laws.

Law amending certain tax laws and certain other laws

Valid Effective from 01.01.2021

ČÁST PRVNÍ Čl. I ČÁST DRUHÁ Čl. II ČÁST TŘETÍ Čl. III Čl. IV ČÁST ČTVRTÁ Čl. V „§ 21b Čl. VI ČÁST PÁTÁ Čl. VII Čl. VIII ČÁST ŠESTÁ Čl. IX „§ 12e Čl. X ČÁST SEDMÁ Čl. XI „§ 16 § 16a „§ 16ab Čl. XII ČÁST OSMÁ Čl. XIII Čl. XIV ČÁST DEVÁTÁ Čl. XV Čl. XVI ČÁST DESÁTÁ Čl. XVII Čl. XVIII ČÁST JEDENÁCTÁ Čl. XIX ČÁST DVANÁCTÁ Čl. XX ČÁST TŘINÁCTÁ Čl. XXI „§ 69 ČÁST ČTRNÁCTÁ Čl. XXII ČÁST PATNÁCTÁ Čl. XXIII „§ 33b ČÁST ŠESTNÁCTÁ Čl. XXIV ČÁST SEDMNÁCTÁ Čl. XXV ČÁST OSMNÁCTÁ Čl. XXVI ČÁST DEVATENÁCTÁ Čl. XXVII Čl. XXVIII ČÁST DVACÁTÁ Čl. XXIX ČÁST DVACÁTÁ PRVNÍ Čl. XXX ČÁST DVACÁTÁ DRUHÁ Čl. XXXI Čl. XXXII ČÁST DVACÁTÁ TŘETÍ Čl. XXXIII Čl. XXXIV ČÁST DVACÁTÁ ČTVRTÁ Čl. XXXV ČÁST DVACÁTÁ PÁTÁ Čl. XXXVI ČÁST DVACÁTÁ ŠESTÁ Čl. XXXVII ČÁST DVACÁTÁ SEDMÁ Čl. XXXVIII ČÁST DVACÁTÁ OSMÁ Čl. XXXIX ČÁST DVACÁTÁ DEVÁTÁ Čl. XL „§ 24a „§ 47 „§ 49a Čl. XLI ČÁST TŘICÁTÁ Čl. XLII ČÁST TŘICÁTÁ PRVNÍ Čl. XLIII „§ 31 „§ 32a „Díl 3 § 36a „§ 51 „§ 69a Čl. XLIV ČÁST TŘICÁTÁ DRUHÁ Čl. XLV „§ 10a „§ 11a „§ 11b ČÁST TŘICÁTÁ TŘETÍ Čl. XLVI ČÁST TŘICÁTÁ ČTVRTÁ Čl. XLVII ČÁST TŘICÁTÁ PÁTÁ Čl. XLVIII

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609

THE LAW

of 22 December 2020

amending certain tax laws and certain other laws

Parliament has decided on this law of the Czech Republic:

ČÁST PRVNÍ

Amendment of the Mining Act

Čl. I

In Article 40b (2) of Act No. 44 / 1988 Coll., on the Protection and Use of Mineral Wealth (Mining Act), as amended by Act No. 183 / 2017 Coll., the words "and enforce 'are deleted.

ČÁST DRUHÁ

Amendment of the Mining Act, Explosives and State Mining Administration

Čl. II

In Section 44d (2) of Act No. 61 / 1988 Coll., on Mining Activities, Explosives and State Mining Administration, as amended by Act No. 376 / 2007 Coll. and Act No. 183 / 2017 Coll., the words "and enforced 'are deleted.

ČÁST TŘETÍ

Amendment of the Local Charges Act

Čl. III

Act No. 565 / 1990 Coll., on Local Charges, as amended by Act No. 184 / 1991 Coll., Act No. 338 / 1992 Coll., Act No. 48 / 1994 Coll., Act No. 305 / 1997 Coll., Act No. 149 / 1998 Coll., Act No. 185 / 2001 Coll., Act No. 274 / 2001 Coll., Act No. 320 / 2002 Coll., Act No. 229 / 2003 Coll., Act No. 170 / 2017 Coll., Act No. 270 / 2007 Coll., Act No. 429 / 2009 Coll., Act No. 458 / 2011 Coll., Act No. 142 / 2012 Coll., Act No. 30 / 2011 Coll., Act No. 300 / 2011 Coll., Act No. 329 / 2011 Coll.

1. Paragraph 3a (2) reads as follows:

"(2) The fee is not payable

(a) a residence where personal freedom is restricted by law;

(b) a stay in or part of the health establishment of the bed-keeping provider where the stay is paid for by the health service under the Act governing public health insurance. "

2. in Article 3b (1) (c):

"(c) hospitalized in the territory of the municipality in the health establishment of the bed care provider, except for the person who is provided with spa rehabilitation care,"

3. in Article 3b (1) (d), the words "commune" shall be replaced by "commune."

Čl. IV

Transitional provisions

1. For the fee obligations for the stay fee incurred before the date of entry into force of this Act and for the rights and obligations related thereto, Act No. 565 / 1990 Coll., as effective before the date of entry into force of this Act, shall apply.

2. In the case of a stay commenced before the date of entry into force of this Act and terminated from the date of entry into force of this Act, Act No. 565 / 1990 Coll., as effective before the date of entry into force of this Act, shall apply only to part of the stay before the date of entry into force of this Act.

ČÁST ČTVRTÁ

Amendment to the Accounting Act

Čl. V

Act No. 563 / 1991 Coll., as amended by Act No. 117 / 1994 Coll., Act No. 227 / 1997 Coll., Act No. 492 / 2000 Coll., Act No. 353 / 2001 Coll., Act No. 230 / 2009 Coll., Act No. 437 / 2003 Coll., Act No. 81 / 2006 Coll., Act No. 230 / 2006 Coll., Act No. 264 / 2006 Coll., Act No. 69 / 2007 Coll., Act No. 261 / 2007 Coll., Act No. 266 / 2007 Coll., Act No. 296 / 2007 Coll.

1. In Paragraph 21a (4), the second sentence is deleted and in the third sentence the words "; in cases according to the second sentence, the transfer to the Czech National Bank 'are deleted.

2. The following Section 21b is inserted after Section 21a, including the title:

„§ 21b

Specific forms of publication

(1) Entities which, under special legislation, transmit the annual report to the Czech National Bank shall transmit the financial statements and the annual report to the collection of public register documents through the Czech National Bank. The obligation to publish these accounting records is fulfilled when they are handed over to the Czech National Bank.

(2) Entities which are commercial corporations and which are not accounting entities referred to in paragraph 1 may transfer the financial statements to a collection of public registers by filing with the relevant income tax administrator.

(3) The submission referred to in paragraph 2 shall include an indication of the extent to which the accounts are to be forwarded to the Registry and may be made only:

(a) as an annex to a tax return or additional income tax return made in electronic form which is not inadmissible; and

(b) in the format, structure and conditions published under the tax rules by the tax administrator.

(4) Where an income tax adjustment return is made, it shall also not be taken into account for the submission referred to in paragraph 2, which has been made as an annex to the previous income tax return.

(5) If the defects of the submission are not remedied in the fact that the submission was not made in accordance with paragraph 3, the income tax administrator shall not forward the accounts to the Registry.

(6) If the conditions of paragraph 3 are fulfilled,

(a) the income tax administrator shall, without undue delay, forward to the registry court the accounts to the extent required in electronic form through the interconnection of public administration information systems;

(b) the entity's obligation to disclose the financial statements is satisfied when the submission referred to in paragraph 2 has been made to the relevant income tax administrator. "

Čl. VI

Transitional provision

Article 21a (4) and Article 21b of Act No. 563 / 1991 Coll., as effective from the date of entry into force of this Act, shall apply for the first time to the transmission of the accounts annexed to the tax return or the additional tax return, drawn up for the accounting year, which began on 1 January 2021 at the earliest and ended on 31 December 2021.

ČÁST PÁTÁ

Amendment to the Act on the Protection of the Agricultural Soil Fund

Čl. VII

Act No. 334 / 1992 Coll., on the Protection of the Agricultural Soil Fund, as amended by Act No. 10 / 1993 Coll., Act No. 98 / 1999 Coll., Act No. 132 / 2000 Coll., Act No. 76 / 2002 Coll., Act No. 320 / 2002 Coll., Act No. 444 / 2005 Coll., Act No. 186 / 2006 Coll., Act No. 222 / 2006 Coll., Act No. 167 / 2008 Coll., Act No. 503 / 2012 Coll., Act No. 64 / 2014 Coll., Act No. 41 / 2015 Coll., Act No. 184 / 2016 Coll., Act No. 183 / 2017 Coll., Act No. 375 / 2011 Coll., Act No. 503 / 2012 Coll.

1. Paragraph 12 (3) reads as follows:

"(3) The provision of the tax rules according to which interest on late payments does not arise in the case of cash transactions in the context of split administration shall not apply in the case of contributions."

footnote 21 is deleted.

2. Paragraph 12 (5) is deleted.

Paragraph 6 shall become paragraph 5.

Čl. VIII

Transitional provisions

1. Interest on late payment in accordance with Act No. 334 / 1992 Coll., as effective before the date of entry into force of this Act, for which the conditions for its establishment remain at the date of entry into force of this Act, shall apply until the date of entry into force of this Act. From the date of entry into force of this Act, Act No. 334 / 1992 Coll., as effective from the date of entry into force of this Act, shall apply to this interest.

2. The proceedings and other procedures relating to the application of interest on late payment pursuant to Act No. 334 / 1992 Coll., as effective before the date of entry into force of this Act, shall apply from the date of entry into force of this Act Act Act No. 334 / 1992 Coll., as effective from the date of entry into force of the Act.

ČÁST ŠESTÁ

Amendment of the Real Estate Tax Act

Čl. IX

Act No. 369 / 2004 Coll., Act No. 669 / 2004 Coll., Act No. 179 / 2005 Coll., Act No. 217 / 2007 Coll., Act No. 296 / 2007 Coll., Act No. 545 / 2005 Coll., Act No. 545 / 2005 Coll., Act No. 112 / 2006 Coll., Act No. 186 / 2006 Coll., Act No. 201 / 2007 Coll., Act No. 110 / 2006 Coll.

1. In Paragraph 5 (1), "land price 'is replaced by" land price' and "land price 'is replaced by" land price'.

2. In Section 12, the words "or for all immovable property in the territory of a particular part of the municipality 'shall be inserted after the words" the municipality'.

3. In Article 12, the words "2, 3, 4 or 5 'are replaced by the words" between 1.1 and 5, the coefficient being fixed to one decimal place'.

4. The following Section 12e is inserted after Section 12d:

„§ 12e

Type of land

(1) For the purposes of land tax, the type of land registered in the land register, whether or not it corresponds to the actual situation, is decisive.

(2) If the land is not registered in the cadastral of the property, the actual condition corresponding to the different types of land under the cadastral law is decisive for the purposes of the land tax. '

5. in Article 13a (2) (b), "land" is replaced by "land."

Čl. X

Transitional provision

For the tax liability of real estate tax for the tax period started before the date of entry into force of this Act and for the rights and obligations related thereto, Act No. 338 / 1992 Coll., as effective before the date of entry into force of this Act, shall apply.

ČÁST SEDMÁ

Amendment of the Income Tax Act

Čl. XI

Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 1999, Act No. 5 / 2004, Act No. 5 / 1999, Act No. 5 / 2004, Act No. 5, Act No. 6 / 1999, Act No. 5, Act No. 5, Act No. 96, Act No. 5 / 1999, Act No. 96, Act No. 5, Act No. 96, Act No. 5, Act No. 5 / 2004, Act No. 5, Act No. 2004, Act No. 2004, Act No. 6, Act No. 2004, Act No. 2004, Act No. 1999, Act No. 2004, Act No. 2004, Act No. 5, Act No. 2004, Act No. 2004, No.

1. in Paragraph 4 (1) (a):

"(za) the yield of the bond under the law governing bonds and the income resulting from the right to repayment of the bond issued by a Member State of the European Union or by a State forming the European Economic Area,"

2. In Article 5 (5), "7 or 8 'is replaced by" 6 or 7' and at the end of the text of the paragraph, the words "taxed at the tax rate referred to in Article 16a 'are added.

3. In Section 6 (4) of the introductory part of the provision, the words "after the increase referred to in paragraph 12 'are deleted and the words" 7 or 8' are replaced by the words "6 or 7 '.

4. in Article 6 (7) (a), the words "employer referred to in Article 109 (3) of the Labour Code" shall be replaced by "remunerated by salary."

5. In Article 6 (9) (b), the word "racing 'is deleted and at the end of the text of the letter the words" or the cash allowance provided by the employer to the staff member for a single shift under the Labour Code up to 70% of the upper limit of the diet which may be provided to the staff by a remunerated salary on a 5-12-hour business trip' are added.

6. Paragraph 6 (12) reads as follows:

"(12) The basis of the tax (sub-base) is income from dependent activity. '

footnote 21 is deleted, including the footnote references.

7. In Article 6 (13), the words "increased by compulsory premiums under paragraph 12 and" and the words "increased by compulsory premiums under paragraph 12 'are deleted.

8. Paragraph 6 (14) and (15) are deleted.

Paragraph 16 shall become paragraph 14.

9. In Article 7, the following paragraph 14 is added:

"(14) In the case of a taxpayer who is a member of a public company or an associate of a limited company, the revenue referred to in Article 20b (1) resulting from such companies shall not form part of the tax base (sub-tax base) referred to in paragraph 4 or 5 and shall be included in a separate tax base. Paragraph 20b (2) shall apply mutatis mutandis. ';

10. in Article 8 (1) (a), the word "a" shall be deleted and at the end of the text of the letter the words "and bond yields under the law governing bonds, with the exception of the yield determined by the difference between the nominal value of the bond and its emission rate," shall be added.

11. in Paragraph 8 (2):

"(2) The income arising from the right to repayment shall also be treated as income on capital assets.

(a) a bond which, for the purposes of the income tax on natural persons, means a positive difference between the nominal value of the bond paid on its redemption or the amount paid on its early repayment and the price at which the debtor has acquired the bond or the price determined under the law governing the valuation of the property on the date of its acquisition free of charge; and

(b) a deposit note issued as a security or a security to a deposit note which, for the purposes of the income tax on natural persons, means a positive difference between the nominal value of the deposit note issued as a security or security to him, equal to that paid on their redemption or the amount paid on their early repayment and the price for which the debtor has acquired the security or the price determined under the law governing the valuation of the property on the date of its acquisition free of charge. "

12. in Article 8 (3) and (4), the words "and in paragraph 2" shall be deleted;

13. in the first sentence of Article 8 (5), the words "Interest income on bonds issued abroad by a taxpayer established in the Czech Republic or the Czech Republic resulting from the taxpayers referred to in Article 2 (2) and the income" shall be replaced by the words "Revenue" and after the words "h)" shall be inserted the words "and in paragraph 2."

14. In Article 8, the following paragraph 9 is added:

"(9) The income referred to in paragraph 4, or interest or other income on a bill issued by the bank to secure a claim arising from the contribution of a creditor from sources abroad, may be included in a separate tax base taxed at the tax rate under Paragraph 16a. Where such revenue is included in this taxable base, all revenue according to the first sentence shall be included in that taxable base. Such revenue shall not be reduced by expenditure other than those referred to in paragraph 1 (e) and (f), which shall be treated mutatis mutandis in accordance with paragraphs 6 and 7. ';

15. in Article 10, the following paragraph 10 is added:

"(10) If the income referred to in paragraph 8 comes from sources abroad, that income may be included in a separate tax base taxed at the tax rate pursuant to Paragraph 16a. Where such revenue is included in this taxable base, all income from sources abroad shall be included in that taxable base as referred to in paragraph 8. This revenue shall not be reduced by expenditure except:

(a) the revenue referred to in paragraph 1 (f) and (g) which may be reduced by the acquisition price of the share; and

(b) tendering prices which are reduced by the remuneration for the use of the work or performance included in that price; this remuneration shall be income from a separate activity. ';

16. Sections 16 and 16a, including the headings, read:

„§ 16

Rate and calculation of tax for the tax base

(1) The tax rate is:

(a) 15% for part of the tax base up to 48 times the average wage; and

(b) 23% for the part of the tax base exceeding 48 times the average wage.

(2) The tax shall be calculated on the basis of the tax base reduced by the non-taxable parts of the tax base and by the deductible items from the tax base and rounded down to 100 CZK as the sum of the products of the relevant part of such tax base and the rate for that part of the tax base.

§ 16a

Rate and calculation of tax for a separate tax base

(1) The tax rate for a separate tax base is 15%.

(2) The tax is calculated as the product of a separate tax base, rounded down to 100 CZK and the tax rates for that tax base. "

17. the following Section 16ab is inserted after Section 16a, which includes the title:

„§ 16ab

Calculation of tax

(1) The taxpayer's tax is calculated as the sum of the tax under Paragraph 16, less the tax rebates and taxes under Section 16a.

(2) If the tax bonus under § 35c (3) is higher than or equal to the tax under § 16a, the tax bonus shall be reduced by that tax and the taxpayer's tax shall be zero.

(3) If the tax bonus under § 35c (3) is lower than the tax under § 16a, the tax bonus is equal to zero and the taxpayer tax is equal to the tax under § 16a minus the tax bonus under § 35c (3). '

18. In Paragraph 18, at the end of paragraph 2, the dot is replaced by a comma and the following point (g) is added:

"(g) income resulting from the right of reasonable satisfaction for the non-property damage suffered under the law governing liability for damage caused in the exercise of public authority by decision or by maladministration.";

19. in Article 19 (1) (i):

"(i) income arising from the yield of a bond under the law governing bonds issued by a Member State of the European Union or by a State forming the European Economic Area;"

20. in Paragraph 19 (1) (o):

"(o) income in the form of a receipt lottery price, whose value does not exceed CZK 1 000 000,"

21. in Paragraph 19 (1) (zh):

"(zh) income of the Czech Republic from

1. the State Treasury liquidity management and sovereign debt management operation,

2. interest on balances in the national treasury accounts held by the Czech National Bank; and

3. interest on funds in accounts set up to manage the liquidity of the Treasury and the management of government debt in banks under the law governing budgetary rules, '.

22. in Paragraph 19 (1), the comma shall be replaced by a dot at the end of the letter zm and the point zn shall be deleted;

23. in Paragraph 20 (8), the words "or intangible" shall be deleted;

24. in Article 21d (2), the second sentence is replaced by the following: "For the purposes of determining the minimum period of financial leasing, the minimum period of depreciation of tangible assets written down pursuant to Article 30 (1) in the depreciation group 2 to 6 in Annex 1 to this Act shall be reduced by 6 months."

25. Paragraph 21d (6) reads:

"(6) Financial leasing is not a transfer of tangible assets excluded from amortisation."

26. In the title of Section 21g, the words "and average 'shall be inserted after the word" Minimum'.

27. in Article 21g, the current text becomes paragraph 1 and the following paragraph 2 is added:

"(2) The average wage for income tax purposes means the average wage determined under the Social Insurance Act. '

28. in Article 23 (4) (b), the words "taxed at the tax rate" shall be replaced by the words "included in the separate tax base taxed at the tax rate pursuant to Article 16a or";

29. in Articles 23a (4) and 23c (7), the words "and intangible assets" and "and intangible assets" shall be deleted;

30. in Article 23g (5) (a), the words "and intangible" shall be deleted;

31. in Article 23h (2) of the introductory part of the provision, the words "due to payment" are replaced by the words "or any other item reducing the result of the operation or the difference between revenue and expenditure due to the commitment" and the words "due to payment" are replaced by the words "that commitment."

32. in Article 23h (2) (b), the words "to the extent that there is a corresponding reduction in the taxable amount of the associated person" shall be inserted after the words "income not included"; and the words "payment" shall be replaced by "due to this obligation."

33.In Article 24 (2) (ch), the words "taxed at a tax rate pursuant to Article 16a or Article 21 (4)" shall be inserted after the words "separate tax base."

34. in Article 24 (2) (j) (4), the words "non-monetary performance" shall be inserted after the word "non-monetary performance," the word "shift under the Labour Code" shall be replaced by "shift under the Labour Code," and the words "diet defined for workers in § 6 (7) (a) for the duration of a 5-12-hour working trip" shall be replaced by "upper limit of diet, which may be provided to workers on a 5-12-hour work trip, or to a cash allowance for meals."

footnote 110 is deleted.

35. in Article 24 (2) (k), at the end of the text in point 1, the words "the average price of electricity determined for the purpose of providing travel compensation under the Labour Code may be used for determining fuel expenditure consumed by a vehicle which has an electric motor or hybrid drive combining an internal combustion engine and an electric motor."

36. in § 24 (2) (k) (2) and (3), the words "in § 6 (7) (a)" shall be replaced by the words "remunerated by salary."

37. in Article 24 (2) (k) (3), the words "prices laid down by a special law issued for the purpose of providing travel compensation to workers in the employment relationship 5c), which is effective at the time of the journey" shall be replaced by the words "average fuel prices established for the purposes of providing travel compensation under the Labour Code."

footnote 5c is deleted.

38. in Article 24 (2) (v) (2), the words "which are not deducted under this Act (Article 32a)" shall be deleted;

39. in Paragraph 24 (7) (b) (1), the words "and intangible assets" shall be deleted;

40. in Article 24 (7) (b) (2), the words "and intangible assets" shall be deleted;

41. in Paragraph 25 (1) (o), the words "and intangible assets" shall be deleted;

42. In Paragraph 25 (1) (zb), "40 000 CZK" is replaced by "80 000 CZK."

43. In Paragraph 25 (1) (zg), the words "or intangible assets" shall be deleted.

44. In § 26 (2) (a) and (e) and § 3 (c), the amount "40 000 CZK" is replaced by "80 000 CZK."

45. In § 27 (a), the amount "40 000 CZK" is replaced by "80 000 CZK."

46. in Article 30a (1) and (2), "2009 to 30 June 2010" shall be replaced by "2020 to 31 December 2021" and "owner" shall be replaced by "amortizer."

47. Article 32a, including the title and footnotes Nos 117 and 106, shall be deleted.

48. in § 32b (1) and § 32c (1) of the introductory part of the provision, the words "and intangible assets" shall be deleted.

49. In Article 32c (1), the part of the sentence after the semicolon is replaced by the words "in which case the tangible property shall be classified in the depreciation group referred to in Annex 1 to this Act and shall be written down equally at the appropriate rate laid down in Section 31 in the column marked" in subsequent years of depreciation. "'

50. in Article 32c (3), the words "and intangible assets" shall be deleted;

51. in Article 32c (4), the words "and intangible assets" shall be deleted;

52. In § 32d, the words "and intangible assets" are deleted.

53. In Paragraph 33 (1), the words "in the tax year 1995 the amount of CZK 10 000 and from the tax period 1996 the amount of CZK 20 000 and from the tax period 1998 the amount of CZK 40 000" are replaced by "CZK 80 000."

54. in Article 33a (1) and (3) (b), the words "Article 32a (6) and" shall be deleted;

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Regulation Information

Citation	Act No. 609 / 2020 Coll.
Regulation Type	-
Author	-
Collection	Code of Laws

Date of Promulgation	31.12.2020
Effective from	01.01.2021
Effective until	-
Status	Valid

The regulation text is for informational purposes only.