What is Government Decree No 89 / 2023 Coll.?

Government Regulation No. 89 / 2023 Coll., amending Government Regulation No. 221 / 2019 Coll., on the implementation of certain provisions of the Investment Incentives Act, as amended — Government Regulation amending Government Regulation No. 221 / 2019 Coll., on the implementation of certain provisions of the Investment Incentives Act, as amended.

When it became Government Decree No 89 / 2023 Coll. effectiveness?

Government Decree No 89 / 2023 Coll. became effective 20.04.2023.

Is Government Decree No 89 / 2023 Coll. still valid?

Yes, Government Decree No 89 / 2023 Coll. is still valid and effective.

How many times was it Government Decree No 89 / 2023 Coll. amended?

Government Decree No 89 / 2023 Coll. has 3 time versions of the text.

Government Decree No 89 / 2023 Coll.

Government Regulation amending Government Regulation No. 221 / 2019 Coll., on the implementation of certain provisions of the Investment Incentives Act, as amended

Valid Regulation Effective from 20.04.2023

Text versions: 20.04.2023 05.04.2023

Čl. I „§ 6 Čl. II Čl. III

GOVERNMENT REGULATION

of 22 March 2023

amending Government Regulation No 221 / 2019 Coll., implementing certain provisions of the Investment Incentives Act, as amended

The Government mandates pursuant to § 1c (3), § 2 (4), § 3 (1), § 6a (7) (a) and § 11a (5) of Act No. 72 / 2000 Coll., on investment incentives and on amending certain laws (Investment Incentives Act), as amended by Act No. 192 / 2012 Coll., Act No. 210 / 2019 Coll. and Act No. 450 / 2020 Coll.:

Čl. I

Government Decree No. 221 / 2019 Coll., on the implementation of certain provisions of the Investment Incentives Act, as amended by Government Decree No. 514 / 2020 Coll. and Government Decree No. 458 / 2021 Coll., is amended as follows:

1. In Article 2, the word "or 'shall be deleted at the end of point (b).

2. In Article 2, at the end of point (c), the dot is replaced by "or 'and the following point (d) is added:

"(d) an investment action in a centre for the creation of software, data centre or shared service centre, if the entire investment action is to be carried out within the framework of an important project of common European interest for which the European Commission has decided to approve the compatibility of its support with the internal market, and the beneficiary of the investment incentive shall participate in the solution of the project as a direct or indirect participant.";

3. In Article 3 (1) (b) of the Introductory Part of the provision, the words "not later than 7 months or, where working time is applied in that period, within 12 months of the date of publication of the average monthly gross wage in the Czech Statistical Office, at least 80% of the employees of the beneficiary have an investment incentive with a place of work at the place of implementation of the investment action, the average gross monthly earnings (1) 'are replaced by the words" the total average monthly gross wage of the employees of the beneficiary's investment incentive at the place of implementation of the investment action in calendar year'.

footnote 1 is deleted.

4. In Article 3 (1) (b) (1), "1%" is replaced by "2%" and after the word "education4)" the words "reaches an investment incentive of at least 10% or the proportion of employees with higher education4) 'are inserted.

5. in Paragraph 3 (1) (b) (2), "2%" is replaced by "3%."

6. In the first sentence of Article 3 (3), the words "in the county" shall be inserted after the word "pay," and the last sentence shall be replaced by the words "The total average of the monthly gross wages of employees of the beneficiary of the investment incentive at the place where the investment is carried out shall be determined on the number of employees at the place where the investment action is carried out, converted into the number of employees with a fixed weekly working period (6)."

footnote 5 is deleted.

7. Paragraph 3 (4) reads as follows:

"(4) The condition referred to in paragraph 1 (b) shall not apply where:

(a) the entire investment operation is to be carried out in the district referred to in paragraph 2 (a);

(b) the entire investment action is to be implemented within the framework of an important project of common European interest, for which the European Commission has decided by decision to approve the compatibility of its support with the internal market, and the beneficiary of the investment incentive participates in the solution of the project as a direct or indirect participant; or

8. In Article 3, the following paragraph 8 is added:

"(8) The condition for the creation of a minimum number of new jobs as referred to in paragraph 5 (b), paragraph 6 (a) (1), paragraph 6 (b) (1), paragraph 6 (c) (1) and paragraph 6 (d) (1) shall not apply where the entire investment project is to be implemented within the framework of an important project of common European interest for which the European Commission has decided to approve the compatibility of its support with the internal market and the beneficiary of the investment incentive is to participate in the solution of the project as a direct or indirect participant. ';

9. in Article 5 (2) (a), the words "or a product intended for the production or storage of energy from renewable sources, to improve energy efficiency or to reduce the energy performance of buildings listed in Annex 4 to this Regulation" shall be inserted after the words "Regulation."

10. In Article 5, the following paragraph 6 is added:

"(6) The values of tangible and intangible fixed assets and the number of new jobs referred to in paragraphs 1, 4 and 5 shall not apply if the entire investment operation is to be carried out within the framework of an important project of common European interest for which the European Commission has decided by its decision to approve the compatibility of its support with the internal market and the beneficiary of the investment incentive takes part in the solution of the project as a direct or indirect participant."

11.

„§ 6

Maximum amount of material support for acquisition of fixed tangible and intangible assets for strategic investment

(1) The amount of material aid for the acquisition of long-term tangible and intangible assets for a strategic investment operation may not exceed 20% of the total eligible costs.

(2) If the investment action is to be carried out in a region of cohesion of the Czech Republic with a permissible level of public support of less than 20%, the amount of physical support for the acquisition of long-term tangible and intangible assets for a strategic investment action must not exceed the permissible level of public support laid down by the Government regulation governing the permissible level of public support in the Czech Republic regions.

(3) The amount of material support for the acquisition of long-term tangible and intangible assets for a strategic investment event in a technology centre or strategic services centre may amount to a maximum of CZK 500 000 000. "

12. In Annex 1, in the form in the part marked "II. INVESTMENT ACTION DATA ', the following point 3.1 is added at the end of point 3:

"'.

13. In Annex 1, in the form in the section marked "II. INVESTMENT ACTION DATA ', point 14.0 reads as follows:

"'.

14. In Annex 1, in the form in the section marked "II. INVESTMENT ACTION DATA ', point 15.2 is replaced by the following:

"'.

15. In Annex 1, in the form in the section marked "II. DATA ON INVESTMENT ACTIONS 'in point 15.4, the words" No 93 / 2016 Coll., on the Waste Catalogue' are replaced by the words "No 8 / 2021 Coll., on the Waste Catalogue and on the Assessment of Waste Properties (Waste Catalogue), as amended by Decree No 445 / 2022 Coll. 'and the text" No 383 / 2001 Coll.' is replaced by the words "No 273 / 2021 Coll. '.

16. In Annex 1, in the form in the part marked "III. INVESTMENT INVESTMENT DATA ', the following subparagraphs 7.2.3 to 7.2.5 are added at the end of point 7.2:

"'.

17. In Annex 1, in the form in the part marked "III. INVESTMENT INVESTMENT DATA ', the following point 10.10 is added at the end of point 10:

"'.

18. In Annex 3, point 4 is replaced by the following:

"4.4. Research and development on the production of semiconductor substrates for electronic applications;

4.5. research and development in the area of the production of integrated circuits,

4.6. Research and development in the field of digital integrated circuits design,

4.7. Research and development of volatile and non-volatile memories based on integrated circuits and other semiconductor technologies,

4.8. Research and development of optical circuits and other optical elements intended for computing tasks,

4.9. Research and development of quantum network hardware elements,

4.10. research and development of semiconductor elements of quantum computers,

4.11. research and development of quantum computers. '

19. The following Annex 4 is added, including the title:

"Annex No 4 to Government Regulation No 221 / 2019 Coll.

Selected products intended to produce or store energy from renewable sources, to improve energy efficiency or to reduce the energy performance of buildings

1.	Tepelná čerpadla včetně řídicích systémů.
2.	Fotovoltaické systémy včetně řídicích systémů.
3.	Solární termické systémy včetně řídicích systémů.
4.	Solární hybridní systémy, rekuperační jednotky a teplovzdušné solární panely.
5.	Jaderné reaktory a neozářené palivové články pro jaderné reaktory.
6.	Parogenerátory a kondenzátory.
7.	Vodní turbíny, vodní kola a jejich regulátory.
8.	Větrné turbíny.
9.	Generátorová soustrojí poháněná energií větru.
10.	Elektrolyzéry pro výrobu vodíku z obnovitelných zdrojů energie, vodíkové palivové články.
11.	Měřiče dodávky nebo spotřeby plynů, kapalin a elektrické energie.
12.	Bateriová úložiště pro elektřinu pocházející z obnovitelných zdrojů energie včetně řídicích systémů.
13.	Izolační materiály používané jako tepelná izolace konstrukcí a rozvodů ve stavebnictví.
14.	Dobíjecí stanice pro elektromobily, plnicí stanice pro vodíková elektrická vozidla.
15.	Teplovodní kotle na biomasu a elektřinu pro vytápění vnitřních prostorů.
16.	Výkonové čipy.
17.	Trakční baterie pro elektrická vozidla včetně řídicích systémů.
18.	Elektromotory pro elektrická vozidla.“.

Čl. II

Transitional provision

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

Čl. III

Efficacy

This Regulation shall enter into force on the 15th day following its publication.

Prime Minister:

Prof. PhDr. Fiala, Ph.D., LL.M., v. r.

Minister for Industry and Trade:

Ing. Síkela v. r.

Čl. I „§ 6 Čl. II Čl. III

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Regulation Information

Citation	Government Regulation No. 89 / 2023 Coll., amending Government Regulation No. 221 / 2019 Coll., on the implementation of certain provisions of the Investment Incentives Act, as amended
Regulation Type	Regulation
Author	-
Collection	Code of Laws

Date of Promulgation	05.04.2023
Effective from	20.04.2023
Effective until	-
Status	Valid

Legal Areas: Finance Economic (State) Employment. Service relationship Labour law Administrative law

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Source: Hlídač státu (CC BY 3.0 CZ)

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