Act No. 669 / 2004 Coll.
Act amending Act No. 586 / 1992 Coll., on Income Tax, as amended, and certain other laws
Valid
Effective from 01.01.2005
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669
THE LAW
of 9 December 2004
amending Act No. 586 / 1992 Coll., on Income Tax, as amended, and certain other laws
Parliament has decided on this law of the Czech Republic:
Amendment of the Income Tax Act
Act No. 100 / 2000, Act No. 100 / 2000, Act No. 100 / 2000, Act No. 100 / 2000, Act No. 100 / 2000, Act No. 100 / 2000, Act No. 100 / 2000, Act No. 100 / 2000, Act No. 100 / 2000, Act No. 100 / 2000, Act No. 100 / 2000, Act No. 100 / 2000, Act No. 100 / 2000, Act No. 100 / 2000, Act No. 100 / 2000, Act No. 99 / 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 99 / 2004, Act No. 99 / 2004, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 99 / 1999, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 99 / 1999, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 99 / 1999, Act No. 2000, Act No. 99, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000, Act No. 2000 Coll.
1. In Paragraph 3, at the end of paragraph 4, the dot is replaced by a comma and the following point (e) is added:
"(e) the income generated by the taxpayer referred to in § 2 (2), who assists with domestic work abroad, or by the taxpayer referred to in § 2 (3), who assists with domestic work in the Czech Republic for food and accommodation, if it is income to satisfy basic social, cultural or educational needs (aupair)."
2. in Paragraph 4 (1) (a), the following sentence shall be inserted after the first sentence: "Similarly, income from the sale of a family house, apartment, including a share in the common parts of a house or co-ownership interest, including the related land, shall be treated as a result of the sale, provided that the seller has been resident there immediately prior to the sale for a period of less than two years and has used the funds obtained to satisfy the housing needs."
3. in the last sentence of Article 4 (1) (f) and in the last sentence of Article 38p (2), "8" is replaced by "5."
4. in Paragraph 4 (1) (h), "144 000" is replaced by "162 000."
5. in Article 4 (1) (t), the words "aid from the Wine Fund" shall be inserted after the words "National Fund."
6. In Paragraph 4 (1) (u), comma shall be replaced by a semicolon at the end of the text and the words "similar shall be applied to income from the sale of a family home, apartment, including a share in the common parts of the house or co-ownership interest, including the related land, provided that the seller has been resident there immediately prior to the sale for a period of less than two years and uses the means obtained to satisfy the housing needs."
7. in Article 4 (1) (a) to (z), including footnotes 60), 64a), 4c), 4h), 4i) and 70a):
"(za) revenue generated in the form of a gift received in connection with a business or other self-employment activity as an advertising item bearing the commercial name or trademark of the provider of the gift, the value of which does not exceed CZK 500;
(zb) income of the acquirer of the apartment, garage and studio, or co-ownership of the non-residential space, received in connection with the mutual settlement of funds pursuant to § 24 (7) and (8) of the Housing Act, 60)
(zc) revenue generated in the form of a compulsory copy pursuant to special legislation 64a) and in the form of an author's copy, in the normal number, adopted in connection with the use of the subject of copyright or copyright law;
(zd) revenue arising as compensation for the burden of goods incurred by law or by a decision of a public authority under special legislation, 4c)
(z) foreign exchange exchange exchange exchange exchange exchange exchange exchange exchange exchange exchange exchange exchange exchange exchange exchange exchange exchange exchange exchange exchange exchange exchange exchange exchange exchange exchange exchange profit exchange gains, exchange exchange rate gains, exchange exchange rate gains, foreign exchange exchange exchange exchange exchange exchange exchange exchange interest rate gains,
(zf) performance provided in connection with the performance of the volunteer service under special legislation, 4h)
(zg) income generated in the form of gifts provided for the operation of a zoo, the operator of which holds a valid licence, 4i)
(zh) income from advertising made possible through the operation of a zoo, the operator of which holds a valid licence, 4i)
(zi) income of the owner of the apartment or non-residential space
1. resulting as a result of the reimbursement of expenses (costs) for the repair, maintenance and technical evaluation of the common parts of the house with apartments and non-residential premises owned under the special legislation on the ownership of dwellings (60) in kind, where this results from a contract for the construction of additional apartments or non-residential premises, or parts thereof, provided that the owners of the apartments and non-residential premises in the house agree in writing to pay the said costs and expenses other than the amount of the co-ownership shares in the common parts of the house, or provide for specific legislation, 60)
2. resulting as a result of the reimbursement of expenses (costs) for the repair, maintenance and technical evaluation of the common parts of the house with apartments and non-residential premises owned by the special legislation on the ownership of flats (60) by the other owner of the apartment or non-residential space in the house in kind, at an amount exceeding the obligation of the owner of the apartment or non-residential space in the house to pay the said costs and expenses, depending on the size of the co-ownership interest in the common parts of the house, provided that the owners of apartments and non-residential premises in the house agree in writing on the reimbursement of the said costs and expenses other than those of the shares in the common parts of the house, or thus provide for a special legal provision, 60)
(j) income arising from the top-up payment 70a) in the conversion, exchange of shares, merger of companies or division of the company to which the shareholder is entitled in accordance with the special legislation, 70a) is exempt if it relates to:
1. shares for which the period between the acquisition and the operative date of the conversion, the exchange of shares, the merger of companies or the division of the company has exceeded 6 months. The exemption does not apply to shares which are or have been included in commercial property for a period of 6 months after the end of the business or other self-employed activity (§ 7),
2. an interest in a company for which the period between the acquisition and the operative date of the conversion, the exchange of shares, the merger of companies or the division of a company has exceeded 5 years. The exemption does not apply to shares which are or have been included in commercial property for a period of 5 years from the end of the business or other self-employed activity (§ 7),
(zk) reimbursement (contributions) of subsistence expenses provided by the institutions of the European Union to staff (national experts) posted to the institutions of the European Union,
(zl) rent, compensation and benefits in kind provided to the former President of the Republic under special legislation,
(zm) income in the form of tax bonus (§ 35c),
(v) contributions from the European Union budget to Members of the European Parliament elected in the Czech Republic.
60) Act No. 72 / 1994 Coll., which regulates certain joint ownership relations with buildings and certain ownership relations with flats and non-residential premises and complements certain laws (the Housing Act), as amended.
64a) Act No. 37 / 1995 Coll., on non-periodic publications, as amended by Act No. 320 / 2002 Coll. Act No. 257 / 2001 Coll., on Libraries and Conditions of Operation of Public Library and Information Services (Library Act). Act No. 121 / 2000 Coll., on copyright law, on copyright law and on the amendment of certain laws (copyright law).
4c) For example Act No. 13 / 1997 Coll., on Road, as amended.
4h) Act No. 198 / 2002 Coll., on Voluntary Service and on the amendment of certain laws (Act on Voluntary Service), as amended by Act No. 436 / 2004 Coll.
4i) Act No. 162 / 2003 Coll., on the conditions of operation of zoos and on the amendment of certain laws (Act on zoos).
70a) For example, § 220a (5) and § 220k (1) of the Commercial Code, as amended. '
8. in Article 4 (1), point (zo) shall be deleted;
9. In the last sentence of Article 5 (3) after the semicolon, "7 'is replaced by" 5'.
10. in the second sentence of Article 5 (9), the word "nominal" shall be inserted after the word "nominal."
11. in Article 5 (10) (a), the words "and in respect of commitments the reimbursement of which would be expenditure reducing the tax base or increasing the tax loss," shall be deleted;
12. in Article 5 (10) (b), the words "which are expenditure on achieving, securing and maintaining revenue" shall be inserted after the words "value of advances."
13. in Article 5 (10) (b) and in Article 5 (11), the words "person economically, HR or otherwise linked" shall be replaced by the words "associated person."
14. in the first sentence of Article 6 (6), the words "(Article 29)" shall be deleted.
15. in Article 6, the sentence "The entry price of the vehicle shall be the entry price referred to in paragraphs 1 to 9 of Article 29" shall be added at the end of paragraph 6.
16. In the second sentence of Article 7a (2), the words "before applying the tax advantage referred to in Article 35c 'are inserted after the words" the amount'.
17. in the fourth sentence of Article 7a (2), the words "the word" and "shall be deleted and the words" 15 "shall be inserted after the words" or the tax advantage referred to in Article 35c ";
18. In Article 7b, at the end of paragraph 3, the sentence "If, in the case of the acquisition of immovable and movable property, property rights, claims and liabilities, or part of such property and liabilities, the difference between the cost of the property and the valuation of the property under a special law, 1a) is added, plus the value of the money, the prices, the receivables, including value added tax, and less the value of the liability, is negative, it shall be treated in a similar manner to the negative valuation difference in the purchase of the company (§ 23). '
19. In the first sentence of Article 7c (1), the words "business or other self-employed activity 'are replaced by the words" activity referred to in Article 7 (1) (a), (b) or (c)'.
20. in Article 7c (3), the words "cooperating spouse (wife) or other cooperating persons (13)" shall be inserted in the introductory phrase after the word "taxpayer."
21. in Article 7c (4) (d):
"(d) who has been a beneficiary of an old-age pension, a full invalidity pension or a partial invalidity pension, including for part of the tax period,"
22. In Paragraph 7c, at the end of paragraph 4, the dot is replaced by a comma and the following points (h) and (i) are added:
"(h) which has claimed exemption under Article 4 (1) (e) during the tax period, unless there are other receipts referred to in Article 7,
(i) which does not have revenue pursuant to § 7 (1) (a), (b) or (c) in the tax period more than CZK 15 000. "
23. in Article 8 (3) to (5) and (8), "3" is replaced by "2."
24. in Paragraph 10 (1), the dot is replaced by a comma at the end of point (j) and the following point (k) is added, including footnote (73):
"(k) income from one-off compensation for future claims for loss of income under a written agreement on their full and final settlement between the beneficiary and the insurer (73), with the exception referred to in § 4.
73) § 449a of the Civil Code. Articles 34 (1) and 44 (4) of Act No. 37 / 2004 Coll., on the Insurance Contract and on the Amendment of Related Acts (Insurance Contract Act). '
25. in Article 10 (3) (b):
"(b) winnings from lotteries, bets and similar games operated on the basis of permits issued under the Specific Regulations (12) or similar regulations issued in the Member States of the European Union or other States constituting the European Economic Area."
26. In Paragraph 10, the sentence "If the income referred to in paragraph 1 (k) arises, the separate tax base for taxation shall be the specific tax rate (§ 36)."
27. the following Section 13a is inserted after Section 13, including the title and footnote 108:
Calculation of the tax on the common tax base of spouses
(1) Spouses who are taxpayers in accordance with Article 2 and support at least one child living with them in the household, 108) may apply the calculation of the tax on the common tax base (hereinafter referred to as "common taxation") if they fulfil these conditions at the latest on the last day of the tax period for which they apply common taxation. The joint taxation of spouses may be applied even if one of them did not have income subject to tax under this law.
(2) For the purposes of this Act, the common tax base means the sum of the sub-bases of the tax provided for in Sections 6 to 10 adjusted under Sections 5 and 23 for both spouses, reduced by the non-taxable parts of the tax base under Section 15 for both spouses. The non-taxable parts of the tax base referred to in Paragraph 15 may also be used by a spouse who has not had taxable income if he otherwise fulfils the conditions laid down for their application. If a spouse or one of them shows a tax loss in the tax period in which they applied the common taxation, in respect of the income referred to in § 7 or § 9, he may deduct it from the tax base in accordance with § 34 of the spouse who declared it in the subsequent tax periods, unless he or she applies the joint taxation in those tax periods. Similarly, in the event of deduction under Paragraph 34 (3), the taxpayer shall proceed.
(3) If at least one of the spouses is a taxpayer referred to in § 2 (3), the spouses may apply the common taxation if the sum of all the income of the two spouses from sources within the Czech Republic (§ 22) is equal to at least 90% of all their income, with the exception of income which is not subject to income tax pursuant to § 3 or § 6 or is exempt from tax pursuant to § 4, 6 or 10, or income from which the tax is levied by deduction at a specific rate of tax.
(4) Joint taxation may not be applied for the tax period if at least one of the spouses for that tax period:
(a) has a flat-rate amount fixed in accordance with Article 7a;
(b) it has an obligation to establish a minimum tax base pursuant to Article 7c;
(c) apply the method of calculating the tax pursuant to Sections 13 and 14;
(d) applies a tax credit pursuant to § 35a or § 35b; or
(e) it has an obligation to apply the procedure set out in § 38gb.
(5) Advances on personal income tax are paid by each spouse
(a) income from dependent activities and functional benefits pursuant to § 38h;
(b) Article 38a states that the last known tax liability in the joint taxation of spouses is the tax payable on each spouse.
(6) Joint taxation shall be applied by each spouse in his or her tax return, which shall be submitted by both spouses within the same period. 41d) Paragraph 38g applies to the submission of a tax return in the application of common taxation unless otherwise specified. In the Annex to the tax return, each spouse shall provide the information necessary for the calculation of the common tax base referred to in paragraph 2 for both spouses and shall include in its tax return half of the common tax base on which it shall calculate the tax.
(7) After the deadline for filing the tax return, the method of determining the tax base and the tax in the form of a common tax applied in the tax return cannot be changed.
108) § 115 of the Civil Code. '
28. in Article 15 (1), point (b) is deleted;
Points (c) to (g) shall be renumbered as points (b) to (f).
29. in Article 15 (1) (b), the word "ZTP / P" shall be replaced by the words "Grade III exceptional benefits (particularly severe disability with the need for a guide) - ZTP / P licence (hereinafter" ZTP / P card ")."
30. Paragraph 15 (3) reads:
"(3) For the taxpayer referred to in Article 2 (2), who receives revenue included in a separate tax base (Articles 8 (4) and 10 (8)), this taxable amount shall not be reduced by the amounts set out in Article 15. For the taxpayer referred to in Article 2 (3), the taxable amount shall be reduced for the tax period by the amounts referred to in paragraph 1 (b) to (e), where the sum of his income from resources in the Czech Republic (§ 22) is at least 90% of all his income, except those which are not subject to tax pursuant to § 3 or § 6, or are exempt pursuant to § 4, 6 or 10, or the income from which the tax is collected by deduction at a specific rate of tax. '
31. in Article 15, paragraphs 4 to 6 are deleted;
Paragraphs 7 to 15 shall be renumbered paragraphs 4 to 12.
32. in Article 15 (4), "(g)" is replaced by "(f)" and the second sentence is deleted;
33. In the first sentence of Article 15 (5), the words "and natural persons residing in the Czech Republic who are beneficiaries of a partial or full disability pension, to rehabilitation and prosthetic aids, not covered by health insurance, and to property facilitating education and employment 'shall be inserted after the words" such establishments'.
34. In Paragraph 15 (7) of the introductory part of the first sentence, the words "bank or branch of a foreign bank 'are replaced by the words" banks109) or branch of a foreign banks109) or a foreign bank'.
Footnote 109) reads as follows:
"109) Act No. 21 / 1992 Coll., on Banks, as amended. Act No. 6 / 1993 Coll., on the Czech National Bank, as amended. '
35. in Paragraph 15 (10):
"(10) The tax base for the tax period can be deducted from the tax liability paid by the taxpayer in the tax period for his private life insurance under the insurance contract concluded between the policyholder and the insured person in the same person and the insurance undertaking which is entitled to operate the insurance business in the Czech Republic under the special legislation, 89) provided that the payment of insurance premiums (pension or one-off benefits) is agreed in the contract up to 60 months after the conclusion of the contract and, at the same time, in the calendar year during which the policyholder reaches the age of 60 years, and in the case of an insurance contract with a fixed insurance sum of up to 15 years, the insurance period of the insurance period of five to 15 years including the agreed insurance premium amount of at least 40 000 CZK and the insurance contract with a fixed amount of insurance. In the case of pension insurance, the insurance amount agreed shall be considered to be the corresponding one-off life-long benefits. In the case of one-off premiums, the premium paid shall be calculated on a pro rata basis over the tax period depending on the duration of the insurance, with precision to the days. The maximum amount that can be deducted for the tax period is CZK 12,000 in total, even if the taxpayer has several contracts with several insurance companies. In the absence of these conditions due to the loss of insurance or the additional change in the duration of the insurance, the claim for the deduction of the non-taxable part of the tax base shall cease and the income referred to in Article 10 shall, in the tax period in which that fact occurred, be reduced by the amounts by which the taxpayer has, in the years in question, been paid on the basis of the tax base, with the exception of insurance contracts for which insurance is not paid or payable and the capital value of the insurance shall be transferred to a new private life insurance contract which meets the conditions for the application of the non-taxable part of the tax base. ';
36. Paragraph 15 (12) is deleted.
37. in the first sentence of Paragraph 16 (2), "5" is replaced by "4."
38. in Paragraph 18 (4) (b), including footnote 17 (b):
"(b) from subsidies, operating allowances and other aid from the State budget, the county budget and the municipality budget provided under specific legislation, 17b) from the funds provided by the European Union budget or public budgets of foreign States, and from the county revenue and support from the Regional Fund and the municipalities resulting from the income of, or share in, taxes and cash payments which are the income of the county and the municipality under the special laws;
17b) Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules), as amended. Act No. 250 / 2000 Coll., on the budgetary rules of the territorial budgets, as amended. '
39. in Paragraph 18, the following paragraph 15 is added:
"(15) In the case of taxpayers referred to in paragraph 3 who operate a medical facility under special legislation, 17p), all income except income shall be subject to tax.
(a) investment transfers and subsidies for acquisition and technical evaluation of assets;
(b) interest on current account deposits.
17p) Act No. 20 / 1966 Coll., on the Care of People's Health, as amended. '
40. in Article 19 (1) (p), the words "bound account funds and from" shall be inserted after the words "Article 18 (1) (h)";
41. in § 19 (1) (y) and § 24 (2) (zp), "§ 15 (8)" is replaced by "§ 15 (5)."
42. In Paragraph 19 (1) (zi), the first sentence is: "Income from dividends and other profit participation from a subsidiary resident of another Member State of the European Union, a parent company which is a taxpayer referred to in § 17 (3) and a permanent establishment of a parent company which is a taxpayer referred to in § 17 (4) and located in the territory of the Czech Republic."
43. In Article 19, the dot is replaced by a comma at the end of paragraph 1 and the following point (zm) is added, including footnote 112:
"(zm) revenue from the State Institute for Drug Control and the Institute for State Control of Veterinary Bioprafts and Drugs resulting from operations carried out under a specific legislation. 112)
112) Act No. 79 / 1997 Coll., on medicinal products and on amendments and additions to certain related laws, as amended. '
44. footnote 93) reads:
"(93) Council Directive 90 / 435 / EEC of 23 July 1990 on the common system of taxation applicable to parent companies and subsidiaries from different Member States, as amended by Council Directive 2003 / 123 / EC, Council Directive 90 / 434 / EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions and transfers of property and shares, and Council Directive 2003 / 49 / EC of 3 June 2003 on the common system of taxation on interest and royalties between connected persons."
45. in Article 19 (3) (b) and (c), "25" is replaced by "20."
46. in Article 19 (3) (b) and (c), "20" is replaced by "15."
47. in Paragraph 19 (3) (b) and (c), "15" is replaced by "10."
48. In Paragraph 19 (4), "25 'is replaced by" 20'.
49. in Paragraph 19 (4), "20" is replaced by "15."
50. in Paragraph 19 (4), "15" is replaced by "10."
51. in Paragraph 20 (3), 'seven' is replaced by '5';
52. In Article 20 (7), the words "in the case of taxpayers operating a healthcare facility, where they use the funds thus obtained during the following tax period to cover the costs (expenses) associated with the provision of health care 'shall be inserted after the words" administration of the house'.
53. In Article 20b, at the end of paragraph 1, the sentence "Similarly, the taxpayer referred to in Article 17 (4) shall be treated in so far as the income from dividends, shares in profits, settlement shares, shares in the liquidation balance or similar transactions arising from abroad are attributed to his permanent establishment located in the Czech Republic."
54. In the first sentence of Paragraph 21 (3), "15 'is replaced by" 5'.
55. in Article 23 (3) (a) (3), the words "amounts still deducted from the taxable amount referred to in Article 34 (3)" shall be deleted;
56. In § 23 (3) (a) (6):
'6. Accepted payments of contractual fines, interest on late payments, late payment fees, periodic penalty payments and other penalties on obligations with the creditor who keeps accounts, provided that they have been an item reducing the result of the previous tax periods, in accordance with point (b) (1); the consideration shall be treated as acceptance of the payment by netting the claim and the obligation under a specific law. A creditor who keeps accounts and transfers a claim on such contractual penalties or whose claim on such penalties ceases to exist in a manner other than its payment and its amount has been an item reducing the result of the previous tax periods in accordance with point (b) (1), shall be required to increase the amount of that claim by the amount of the profit or loss, unless it has already been increased in accordance with point (2). Similarly, this applies to the legal successor of a taxpayer who has died without carrying out the liquidation, '.
57. In Paragraph 23 (3) (b) (1), the comma is replaced at the end by a dot and the sentence "The amounts of the claims on these penalties which have expired during or on the last date of the tax period cannot be included in this difference."
58. in Article 23 (4) (i):
"(i) a change in the valuation of a holding in a trading company or in a cooperative of equity (consideration), where it is accounted for under special legislation20) as a cost or yield. For the purposes of this Act, the valuation of equity (consideration) is not considered to be fair value measurement, 20) '.
59. In Article 23, at the end of paragraph 4, the dot is replaced by a comma and the following point (l) is added:
"(l) the amount of income from the sale of a passenger car whose entry price is limited under this Act (Paragraph 29 (10)), up to the sum of its remaining price (Paragraph 29 (2)) and the difference by which the purchase price, including technical appreciation, exceeds the entry price of that car. In the case of the sale of a passenger car purchased immediately after the conclusion of a lease contract with a subsequent purchase, where the rent paid was higher than the limit set out in Paragraph 24 (4), the amount of income from the sale of that passenger car shall not be included in the taxable amount up to the sum of its purchase price, including the technical assessment or residual price and the amount of rent paid above the fixed limit (Paragraph 24 (4)). '
60. in Paragraph 23 (7) (b), at the end of point 2, the comma shall be replaced by a comma and the sentence "Persons where one person is a member of the supervisory board of both persons shall not be regarded as otherwise connected persons." At the end of paragraph 7, the sentence "Participation in a monitoring committee or similar supervisory authority and the performance of the check against payment shall not be considered to be a part of the check."
61. In the first sentence of Paragraph 23 (14), "5 'is replaced by" 9'.
62. In Paragraph 24 (2) (h) (1), the words "undertaking, 70)" shall be replaced by the words "undertaking or part of an undertaking forming a separate organisational component, under special legislation, 70)."
63. In the second sentence of Paragraph 24 (2) (ch), the words "in the case of a taxpayer referred to in § 2 (2) and § 17 (3)" shall be inserted after the words "is";
(64) Paragraph 24 (2) (j) (4), including footnote 110, reads:
'4. the operation of a self-catering facility, in addition to the value of foodstuffs or food allowances provided through other bodies and provided up to 55% of the price of one meal per shift, 110), but up to a maximum of 70% of the daily subsistence allowance for the duration of a 5 to 12 hour business trip under a special legislation. 23b) The allowance may not be applied to meals on behalf of a staff member who is entitled to subsistence under a special legislation. 23b) Self-catering is also considered as self-catering provided by other entities in their own catering facilities,
110) Paragraph 83 (3) of the Labour Code. '
65. In Article 24 (2) (r), the words "increased by expenditure (costs) related to holding a holding in a subsidiary, provided that the taxpayer proves that under Article 25 (1) (zk) they have not been recognised as costs (costs) to achieve, secure and maintain income" shall be added after the words "value of the security."
66. In the third sentence of Article 24 (2) (v) (2), the words "this intangible property was acquired in respect of an acquired company or cooperative" shall be replaced by the words "it was possible to apply depreciation of that intangible property to the acquired company or cooperative under this provision."
67. In Article 24 (2) (y), the introductory part of the provision reads: "for taxpayers who keep accounts, the nominal value of the claim or the purchase price of the claim acquired by the transfer, the deposit and the transformation of the company, 70), provided that the claim on its formation was charged in the proceeds and the taxable income thus generated was not exempt from tax and may, at the same time, apply the weightings referred to in (i) to the debtor."
68. in Article 24 (2) (zi), "loans and loans" is replaced by "loans and interest on loans."
69. In Article 24, at the end of paragraph 2, the dot is replaced by a comma and the following point (zs) is added:
"(zs) the cost of execution under the special legislation26k) paid by the creditor."
70. In § 24 (4), last sentence, § 27 (2) and § 29 (10), "900 000 CZK" is replaced by "1 500 000 CZK."
71. In Article 24 (7), in the final part of the provision, the sentence "The acquisition price of a share in a trading company or cooperative may be increased by expenditure (costs) directly related to the holding of a holding in a trading company or cooperative, provided that the taxpayer proves that, according to Article 25 (1) (zk), they have not been recognised as expenditure (costs) to achieve, secure and maintain income."
72. in Article 25 (1) (i), the words "or to revenue exempted under an international double taxation agreement" shall be replaced by "and, for the taxpayers referred to in Article 2 (2), by expenditure (costs) incurred on income exempted under an international double taxation agreement in excess of that income."
73.In Article 25 (1) (y), the words "except as referred to in Article 24" shall be inserted after the words "Regulation 28b."
74. In Article 25 (1), the following sentence shall be added at the end of point (zk): "Any overheads (indirect) costs related to the holding of a holding in a subsidiary shall be limited, for the purposes of this provision, to 5% of income from dividends and other profit shares paid by the subsidiary unless the taxpayer proves that the actual amount of such overheads (indirect) costs is lower. '
75. In Paragraph 29, the sentence "Obligation to increase the entry price of a separately registered and written-down technical assessment of any further technical evaluation completed on the original property shall not apply to the technical evaluation carried out on a real-estate cultural monument, which shall be written down separately in accordance with Paragraph 30 (8)."
76. In Article 29 (4), the words "or part thereof not excluded from amortisation (§ 27 (2)) or part thereof not excluded from depreciation 'are replaced by the words" or part thereof not excluded from depreciation (§ 27 (2))'.
77.Paragraph 30 (1) reads:
"(1) In the first year of depreciation, the taxpayer shall classify the tangible property in the depreciation groups listed in Annex 1 to this Act. If there has been a change in the main use of the construction work and, as a result of that change, classification into the depreciation group listed in Annex 1 to this Act is changed, the taxpayer shall amend the classification of the property in the tax period or in the period for which the tax return is filed. The separate depreciation of the technical assessment carried out on the tangible assets excluded from depreciation shall be classified in the depreciation group to which the material assets on which the technical assessment was carried out belong. The depreciation period shall be at least:
| Odpisová skupina | Doba odpisování |
| 1 | 3 roky |
| 1a | 4 roky |
| 2 | 5 let |
| 3 | 10 let |
| 4 | 20 let |
| 5 | 30 let |
| 6 | 50 let. |
The prescribed depreciation period shall not apply to tangible assets which have been extended during the depreciation period. The construction work (house, building, construction) shall be included in the depreciation group according to its main use in accordance with specific legislation. 31a) When using a building for several purposes, the predominant proportion of use on the total usable floor is decisive for inclusion in the depreciation group. (99) Material assets which cannot be classified in depreciation groups according to Annex 1 to this Act, with the exception referred to in paragraphs 6 to 8, classified according to the Classification of Construction Works of CZ- CC issued by the Czech Statistical Offices (99) shall be classified in depreciation group 5 and other tangible assets classified according to the Standard Classification of Production shall be classified under depreciation group 2. '
78. In Article 30 (12), at the end of point (g), comma is replaced by a dot and the sentence "Where a case is referred to at a price lower than the entry price registered with the payer, depreciation may be applied up to a maximum of the price paid by the transferee," is added.
79.Paragraph 31 (1) reads as follows:
"(1) The following maximum annual depreciation rates shall be assigned to depreciation groups for the uniform depreciation of tangible assets:
(a) Annual depreciation rate for tangible assets not written down under (b) to (d)
| Odpisová skupina | v prvním roce odpisování | v dalších letech odpisování | pro zvýšenou vstupní cenu |
| 1 | 20 | 40 | 33,3 |
| 1a | 14,2 | 28,6 | 25 |
| 2 | 11 | 22,25 | 20 |
| 3 | 5,5 | 10,5 | 10 |
| 4 | 2,15 | 5,15 | 5,0 |
| 5 | 1,4 | 3,4 | 3,4 |
| 6 | 1,02 | 2,02 | 2, |
(b) Annual depreciation rate for the increase in depreciation in the first year of depreciation by 20%
| Odpisová skupina | v prvním roce odpisování | v dalších letech odpisování | pro zvýšenou vstupní cenu |
| 1 | 40 | 30 | 33,3 |
| 2 | 31 | 17,25 | 20 |
| 3 | 24,4 | 8,4 | 10, |
(c) Annual depreciation rate on the increase in depreciation in the first year of depreciation by 15%
| Odpisová skupina | v prvním roce odpisování | v dalších letech odpisování | pro zvýšenou vstupní cenu |
| 1 | 35 | 32,5 | 33,3 |
| 2 | 26 | 18,5 | 20 |
| 3 | 19 | 9 | 10, |
(d) Annual depreciation rate on an increase in depreciation in the first year of depreciation by 10%
| Odpisová skupina | v prvním roce odpisování | v dalších letech odpisování | pro zvýšenou vstupní cenu |
| 1 | 30 | 35 | 33,3 |
| 1a | 24,1 | 25,3 | 25 |
| 2 | 21 | 19,75 | 20 |
| 3 | 15,4 | 9,4 | 10.“. |
80. In Article 31, the following paragraphs 2 to 6 are inserted after paragraph 1, including footnote 7:
"(2) The annual depreciation rate referred to in paragraph 1 (b) may be used by a taxpayer with predominantly agricultural and forest production, (7) who is the first owner of an agricultural and forestry machinery designated by code 29.3 in the Standard Classification of Production. For the purposes of this Act, a taxpayer shall be regarded as a taxpayer with predominantly agricultural and forestry production, where the revenues from this activity amounted to more than 50% of the total revenue during the previous tax period; In the case of a taxpayer who has incurred tax duties during the tax period, the proportion of income actually achieved is decisive.
(3) The annual depreciation rate referred to in paragraph 1 (c) may be used by a taxpayer who is the first owner of a water treatment and treatment plant designated in the Standard Classification of Production code 29.24.1 used in the construction works classified according to the Classification of Construction Works of the Czech Statistical Offices (CR) issued by the Czech Statistical Offices (99) in subsection 125113, for sorting and editing equipment to evaluate secondary raw materials included in Section 29 of the Standard Classification of Production, by which secondary raw materials are processed in groups 37.10 and 37.20 of the Standard Classification of Production.
(4) The annual depreciation rate referred to in paragraph 1 (d) may be used by a taxpayer who is the first owner of the tangible assets classified under this Act in depreciation groups 1 to 3, with the exception of the tangible assets referred to in paragraphs 2, 3 and 5.
(5) The annual depreciation rate referred to in points (b) to (d) of paragraph 1 may not be applied to aircraft unless they are used by air transport operators and aeronautical work on the basis of a concession issued and by air school operators, for motorcycles and passenger cars, unless they are used by road transport operators and taxi operators on the basis of a concession issued and by car operators, or in the case of passenger cars carried out by a special vehicle of a subgroup of sanitary and hearths according to a specific legislation, 78) material property identified in the standard production classification code 29.7 (household appliances, elsewhere) and 35.12 (pleasure and sports boats).
(6) For the purposes of this Act, the first owner of material movable property shall be the taxpayer who first acquired new tangible movable property which has not yet been used for the intended purpose and was a commodity for the previous owner.
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Regulation Information
| Citation | Act No. 669 / 2004 Coll., amending Act No. 586 / 1992 Coll., on Income Tax, as amended, and certain other laws |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.12.2004 |
|---|---|
| Effective from | 01.01.2005 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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