428/2011 Coll.
LAW
Dated 6 November 2011
Amending some laws in connection with the enactment of
Pension Savings Act and the supplementary pension savings
Change: 192/2012 Coll.
Change: 399/2012 Coll.
Change: 340/2013 Coll., 344/2013 Coll.
Parliament has passed this Act of the Czech Republic:
PART ONE
Change Civil Code
Art. I
In § 54a paragraph. 1 of Law no. 40/1964 Coll., Civil Code, as amended
Act no. 56/2006 Coll. and Act no. 230/2008 Coll., for
word "insurance" the words "supplementary pension savings," and
words "investment fund", the words "pension company".
PART TWO
Change Trade Act
Art. II
In § 3 para. 3 point. a) Act no. 455/1991 Coll., on Trade
(Trade Act), as amended by Act no. 285/2009 Coll. and
Act no. 160/2010 Coll., after the word "fund-12a)," the words
'pension companies ^ 53). "
Footnote. 53 reads:
"53) Act no. 427/2011 Coll., On supplementary pension savings.".
PART THREE
Change Commercial Code
Art. III
In § 66b paragraph. 3 point. e) of the Act no. 513/1991 Coll., the Commercial Code, as amended
Act no. 88/2003 Coll., the words "investment company"
replace the words "pension company, investment company".
PART FOUR
Change in Accounting Act
Art. IV
In § 24 para. 8 of the Act no. 563/1991 Coll., On Accounting, as amended by Act no. 437/2003 Coll
. and Act no. 410/2010 Coll., the words "retirement
fund-20d)," the words "authorization to operate a pension company
^ 36 liters)."
Footnote. 36 reads:
"36) Act no. 427/2011 Coll., On supplementary pension savings.".
PART FIVE
Changing the law on the organization and implementation of social security
Art. In
In § 83 Act no. 582/1991 Coll., On organization and implementation of social security
, as amended by Act no. 590/1992 Coll., Act no. 37/1993 Coll., Act No.
. 160/1993 Coll., Act no. 307/1993 Coll., Act no. 241/1994 Coll.
Act no. 118/1995 Coll., Act no. 160/1995 Coll., Law no. 134 / 1997 Sb.
Act no. 306/1997 Coll., Act no. 93/1998 Coll., Act no. 225/1999 Coll.
Act no. 356/1999 Coll., Act. 360/1999 Coll., Act no. 18/2000 Coll.
Act no. 29/2000 Coll., Act no. 132/2000 Coll., Act no. 133/2000 Coll., Act No.
. 155/2000 Coll., Act no. 159/2000 Coll., Act no. 220/2000 Coll.
Act no. 238/2000 Coll., Act no. 258/2000 Coll., Act no. 411 / 2000 Sb.
Act no. 116/2001 Coll., Act no. 353/2001 Coll., Act no. 151/2002 Coll.
Act no. 263/2002 Coll., Act. 265/2002 Coll., Act no. 309/2002 Coll.
Act no. 320/2002 Coll., Act no. 518/2002 Coll., Act no. 362/2003 Coll., Act No.
. 424/2003 Coll., Act no. 425/2003 Coll., Act no. 453/2003 Coll.
Act no. 53/2004 Coll., Act no. 167/2004 Coll., Act no. 281 / 2004 Coll.
Act no. 359/2004 Coll., Act no. 436/2004 Coll., Act no. 501/2004 Coll.
Act no. 168/2005 Coll., Act. 361/2005 Coll., Act no. 381/2005 Coll.
Act no. 413/2005 Coll., Act no. 24/2006 Coll., Act no. 70/2006 Coll., Act No.
. 81/2006 Coll., Act no. 109/2006 Coll., Act no. 112/2006 Coll.
Act no. 161/2006 Coll., Act no. 189/2006 Coll., Act no. 214 / 2006 Sb.
Act no. 267/2006 Coll., Act no. 342/2006 Coll., the Constitutional court judgment
promulgated under no. 405/2006 Coll., Act no. 585/2006 ., Act no. 152/2007 Coll
., Act no. 181/2007 Coll., Act no. 261/2007 Coll., Act no. 270/2007 Coll
., Act no. 296/2007 Coll., Act no. 305/2008 Coll., Act no. 306/2008 Coll
., Act no. 382/2008 Coll., Act no. 479/2008 Coll., Act.
41 / 2009 Coll., Act no. 158/2009 Coll., Act no. 227/2009 Coll., Act no. 281/2009 Coll
., Act no. 303/2009 Coll., Act no. 326/2009 Coll ., Act no. 347/2010 Coll
., Act no. 73/2011 Coll., Act no. 177/2011 Coll., Act no. 180/2011 Coll
., Act no. 220/2011 Coll. and Act no. 263/2011 Coll., is
following paragraph 4, including footnote no. 75 reads:
"(4) In the application for a retirement pension to which entitlement
according to § 29 para. 5 of the Pension Insurance Act, a citizen who was
participant retirement savings under other legislation ^ 75) ,
obliged to provide a method for determining the percentage assessment pursuant to § 35 para. 2
point. a) or b) of the Act on Pension Insurance. If a citizen chooses the way
Determine the percentage assessment according to § 35 para. 2 point. a)
law on pension insurance is also required to comment on the application for granting of this pension
its consent to the transfer of 60% of the funds saved in
pension savings to the state budget; Czech Social Security Administration
is based on the consent of the citizen is obliged to immediately invite
pension company with which he is a citizen participant
retirement savings, this transfer. A similar obligation applies authorities
social security listed in § 9.
75) Act no. 426/2011 Coll., On pension savings. ".
PART SIX
Amendment to the Income Tax
Art. VI
Act no. 586/1992 Coll., On income taxes, as amended by Law no. 35/1993
Coll., Act no. 96/1993 Coll., Act no. 157/1993 Coll., Act no. 196/1993
Coll., Act no. 323/1993 Coll., Act no. 42/1994 Coll., Act no. 85/1994
Coll., Act no. 114/1994 Coll. Act no. 259/1994 Coll., Act no. 32/1995
Coll., Act no. 87/1995 Coll., Act no. 118/1995 Coll., Act no. 149/1995 Coll
. Act no. 248/1995 Coll., Act no. 316/1996 Coll., Act no. 18/1997
Coll., Act no. 151/1997 Coll., Act no. 209/1997 Coll., Act no. 210/1997
Coll., Act no. 227/1997 Coll., Act no. 111/1998 Coll., Act no. 149/1998
Coll., Act no. 168/1998 Coll. Act no. 333/1998 Coll., Act no. 63/1999
Coll., Act no. 129/1999 Coll., Act no. 144/1999 Coll., Act no. 170/1999 Coll
. Act no. 225/1999 Coll., the Constitutional court ruling promulgated under no.
3/2000 Coll., Act no. 17/2000 Coll., Act no. 27/2000 Coll., Act.
72/2000 Coll., Act no. 100/2000 Coll., Act no. 103/2000 Coll., Act no.
121/2000 Coll., Act no. 132/2000 Coll., Law no. 241 / 2000 Sb., Act no. 340/2000 Coll
., Act no. 492/2000 Coll., Act no. 117/2001 Coll., Act no.
120/2001 Coll., Act no. 239 / 2001 Coll., Act no. 453/2001 Coll., Act no. 483/2001 Coll
., Act no. 50/2002 Coll., Act no. 128/2002 Coll., Act.
198/2002 Coll., Act no. 210/2002 Coll., Act no. 260/2002 Coll., Act no. 308/2002 Coll
., Act no. 575/2002 Coll., Law no. 162 / 2003 Coll., Act no. 362/2003 Coll
., Act no. 438/2003 Coll., Act no. 19/2004 Coll., Act no.
47/2004 Coll., Act no. 49 / 2004 Coll., Act no. 257/2004 Coll., Act no. 280/2004 Coll
., Act no. 359/2004 Coll., Act no. 360/2004 Coll., Act.
436/2004 Coll., Act no. 562/2004 Coll., Act no. 628/2004 Coll., Act no. 669/2004 Coll
., Act no. 676/2004 Coll., Law no. 179 / 2005 Sb., Act no. 217/2005 Coll
., Act no. 342/2005 Coll., Act no. 357/2005 Coll., Act no. 441/2005 Coll
., Law no. 530 / 2005 Coll., Act no. 545/2005 Coll., Act no. 552/2005 Coll
., Act no. 56/2006 Coll., Act no. 57/2006 Coll., Act.
109/2006 Coll., Act no. 112/2006 Coll., Act no. 179/2006 Coll., Act no. 189/2006 Coll
., Act no. 203/2006 Coll., Law no. 223 / 2006 Coll., Act no.
245/2006 Coll., Act no. 264/2006 Coll., Act no. 267/2006 Coll., Act no.
29/2007 Coll., Act no. 67 / 2007 Coll., Act no. 159/2007 Coll., Act no.
261/2007 Coll., Act no. 296/2007 Coll., Act no. 362/2007 Coll., Act.
126/2008 Coll., Act no. 306/2008 Coll., Act no. 482/2008 Coll., Act no.
2/2009 Coll., Act no. 87/2009 Coll., Law no. 216 / 2009 Coll., Act no. 221/2009 Coll
., Act no. 227/2009 Coll., Act no. 281/2009 Coll., Act no. 289/2009 Coll
., Law no. 303 / 2009 Coll., Act no. 304/2009 Coll., Act no. 326/2009 Coll
., Act no. 362/2009 Coll., Act no. 199/2010 Coll., Act.
346/2010 Coll., Act no. 348/2010 Coll., Act no. 73/2011 Coll., finding
Constitutional court promulgated under no. 119/2011 Coll. and Act no. 188/2011
Coll., is amended as follows:
First In § 4 para. 1 point. h) the words "health insurance ^ 47),"
words "performance of the insurance contract by
pension under the law governing pension savings".
Second In § 4 para. 1 letter l) reads:
"L) income from
First pensions paid from the pension insurance with state contribution
pension from pension insurance and pension insurance for survival with
payment of pensions, and insurance on survival, death or survival
and pension insurance, where there is no defined period
their receipt,
Second disability pension from a pension scheme with state contribution to
fixed term, invalidity pension for a specified period of time and one-time premium
for retirement under the law regulating supplementary pension savings,
Third other benefits of personal insurance, excluding one-off performance,
Surrender or surrender and pensions from pension insurance and insurance
endowment, and the endowment insurance in case of death or survival
, pension insurance and supplementary retirement savings
where It defined period of their receipt, with the exception
other income from personal insurance, which is insurance benefit and
does not constitute a termination of the insurance contract. "
Third § 6 para. 9 point. p) at the end of the text of point 1, the words "or
by pension companies, employers' contributions to supplementary pension savings
remitted to the account of its employees with pension companies".
Fourth In § 8. 1 point. e) the word "contribution-9a)" the words "
, benefits supplementary pension savings."
Fifth In § 8 paragraph 6 reads:
"(6) supplementary pension insurance with a state contribution is considered
tax base after deducting the contributions paid and contributions to the state pension insurance
. Pension benefits shall be deemed
tax base after deducting the contributions paid.
Dose of supplementary pension savings is the basis for the tax paid after deducting
contributions and state contributions to supplementary pension savings. If it is a
board, spread the pension insurance contributions, state contributions
to pension insurance, pension contributions, contributions
additional pension savings and state contributions to supplementary pension savings evenly on
defined period of their pensions. Disposable
compensation or severance pay from the pension insurance with a state contribution
for determining the tax base deduction of the contributions paid
pension fund or pension company by the employer on or after 1 January 2000.
lump payment from the pension insurance
performance or paid upon early termination of supplementary pension insurance for finding
tax base deduction of the contributions paid to pension institutions
insurance employer in favor of the employee. Disposable
compensation or severance pay of supplementary pension savings for finding
tax base deduction of the contributions paid to pension companies
employer for employees. ".
6th In § 8. 7, the fifth sentence deleted.
7th In § 15 paragraph 5 reads:
"(5) Since the tax base in the tax year you can deduct the contribution in
aggregate of up to 12 000 CZK paid by the taxpayer on his
A) pension insurance with a state contribution under contract
pension insurance with a state contribution
concluded between the taxpayer and the pension fund or pension companies; amount that can be deducted as follows
, equals the total contributions paid by the taxpayer on his
pension schemes with state contribution for tax year
reduced by 12 000 CZK,
B) pension insurance under contract for pension insurance
concluded between the taxpayer and the pension insurance institutions or based on other
agreed to participate in the taxpayer's pension insurance with institutions
pension scheme, provided that the agreed payment
performance of pension insurance to 60 calendar months, while earlier in the year
age 60; the amount you can deduct this way, equals
total contributions paid by the taxpayer on his pension insurance
tax period, or
C) additional pension savings under the contract on supplementary pension savings
concluded between the taxpayer and pension companies; the amount
which can thus be deducted, equals the total contributions paid by the taxpayer on his
additional pension savings for the tax period
reduced by 12 000 CZK.
If the taxpayer's pension insurance with a state contribution
pension insurance or additional pension savings disappear without
claim to a pension or lump sum settlement payment of benefits
insurance and the taxpayer has paid severance pay or other | || transactions relating to termination of supplementary pension insurance claim to exercise
deduction of a tax allowance expires and income according to § 10
tax period in which this extinction occurred, the amount by which the taxpayer
in the respective years due
paid contributions to his pension insurance with a state contribution or
Pension insurance or additional pension savings tax base
reduced. ".
8th In § 17 paragraph 1 reads:
"(1) The taxpayers of corporation tax
A) persons who are not individuals
B) government departments
C) mutual funds
D) the funds managed by pension companies and transformed
Fund (the "Fund pension companies').".
9th In § 19 para. 1, letter d) reads:
"D) income from dividends in accordance with § 36 para. 1 and 2, resulting
First pension fund
Second Fund pension companies
Third pension institutions, which is the beneficial owner
taxed income under paragraph 6, except
pension companies or similar companies that manage funds similar funds
pension schemes ".
10th In § 19 para. 1, at the end of the text of the letter), the words "with the exception
pension companies or similar companies that manage funds
similar retirement funds."
11th In § 20 at the end of paragraph 3 the phrase "similarly for
pension companies and funds managed by it.".
12th In § 20b at the end of the text of paragraph 1, the words "
funds and pension companies."
13th In § 21 par. 3, the first sentence is replaced "tax rate is 5% for
pension fund, a pension fund company or institution
pension schemes with the exception of pension companies or similar
companies that manage pension funds similar funds
insurance. ".
14th In § 23 para. 4 point. a) the words "pension funds" shall be inserted
words "funds and pension companies."
15th In § 23d, the following paragraph 7 is added:
"(7) The provisions of § 23c and paragraphs 1-6 shall apply mutatis mutandis when
transformation of the pension fund into a pension company and transformation
fund.".
16th In § 35ba. 1 point. b) the word "contribution-9a)" are inserted
words "state contributions to supplementary pension saving".
17th In § 36 par. 2 point. n) the word "contribution" the words "
benefits of supplementary pension savings."
18th In § 38k paragraph. 5 point. f) after the word "insurance" the words
"additional pension savings."
19th In § 38 liters paragraph. 1 letter h) reads:
"H) agreement on pension insurance with state contribution, contract
supplementary pension savings, pension insurance contract or confirmation
pension institutions on the taxpayer participation
Pensions and annually before the 15th February confirmation
pension fund, pension companies and pension institutions
insurance contributions paid by the taxpayer on his pension
insurance with state contributions, additional pension savings or pension insurance
previous accounting period, if applicable | || enjoys tax relief pursuant to § 15 para. 5 ".
20th
Canceled
21st
Canceled
22nd In § 38 meters at the end of paragraph 5 sentence "A similar procedure
by pension companies and funds managed by it.".
23rd In § 38 meters, the following paragraph 10 is added:
"(10) If there is a merger or amalgamation of funds, pension companies
passes tax obligation for the dissolution of the Fund to emerging or
transferee fund. The rights and obligations of the Fund shall be canceled
successor pension company. The successor company pension
for the purposes of this Act, a pension company that manages
newly created or transferee fund. ".
24th In § 38N and 38o at the end of paragraph 1 the sentence "Similarly
proceed with pension companies and funds managed by it.".
25th In § 38 trailer paragraph. 2, the words "investment company" the words
"or merging funds, pension companies".
PART SEVEN
Amendment to the Act on Banks
Art. VII
Law no. 21/1992 Coll., The Banking Act, as amended by Act no. 264/1992 Coll.
Act no. 292/1993 Coll., Act no. 156/1994 Coll., Act. 83/1995 Coll.
Act no. 84/1995 Coll., Act no. 61/1996 Coll., Act no. 306/1997 Coll.
Act no. 16/1998 Coll., Act No. . 127/1998 Coll., Act no. 165/1998 Coll.
Act no. 120/2001 Coll., Act no. 239/2001 Coll., Act no. 319/2001 Coll., Act
no. 126/2002 Coll., Act no. 453/2003 Coll., Act no. 257/2004 Coll.
Act no. 439/2004 Coll., Act no. 377/2005 Coll., Act no. 413/2005 Coll.
Act no. 56/2006 Coll., Act no. 57/2006 Coll. Act no. 62/2006 Coll.
Act no. 70/2006 Coll., Act no. 159/2006 Coll., Act no. 189/2006 Coll.
Act no. 120/2007 Coll ., Act no. 296/2007 Coll., Act no. 126/2008 Coll.
Act no. 216/2008 Coll., Act no. 230/2008 Coll., Act no. 254/2008 Coll.
Act no. 433/2008 Coll., Act no. 215/2009 Coll., Act no. 227/2009 Coll.
Act no. 230/2009 Coll., Act no. 281/2009 Coll. Act no. 285/2009 Coll.
Act no. 287/2009 Coll., Act no. 156/2010 Coll., Act no. 160/2010 Coll.
Act no. 409/2010 Coll ., Act no. 41/2011 Coll., Act no. 139/2011 Coll.
Act no. 188/2011 Coll. and Act no. 263/2011 Coll., is amended as follows:
First In § 11a paragraph. 4, letter c) reads:
"C) is the depositary bank collective investment fund, pension
fund, pension fund, local fund or transformed
fund, or".
Second In § 17 paragraph. 2, the words "investment fund" the words "
pension company".
PART EIGHT
Canceled
Art. VIII
Canceled PART NINE
Changing the law on the social security insurance and state employment policy
Art. IX
Act no. 589/1992 Coll., On premiums for social security and contribution
state employment policy, as amended by Act no. 10/1993 Coll.
Act no. 160/1993 Coll. Act no. 307/1993 Coll., Act no. 42/1994 Coll.
Act no. 241/1994 Coll., Act no. 59/1995 Coll., Act no. 118/1995 Coll., || | Act no. 149/1995 Coll., Act no. 160/1995 Coll., Act no. 113/1997 Coll.
Act no. 134/1997 Coll., Act no. 306/1997 Coll., Act no. 18/2000 Coll.
Act no. 29/2000 Coll., Act no. 118/2000 Coll., Act no. 132/2000 Coll.
Act no. 220/2000 Coll. Act no. 238/2000 Coll., Act no. 492/2000 Coll.
Act no. 353/2001 Coll., Act no. 263/2002 Coll., Act no. 362/2003 Coll., || | Act no. 424/2003 Coll., Act no. 425/2003 Coll., Act no. 437/2003 Coll.
Act no. 186/2004 Coll., Act no. 281/2004 Coll., Act no. 359/2004 Coll.
Act no. 436/2004 Coll., Act no. 168/2005 Coll., Act no. 253/2005 Coll.
Act no. 361/2005 Coll. Act no. 377/2005 Coll., Act no. 62/2006 Coll.
Act no. 189/2006 Coll., Act no. 264/2006 Coll., Act no. 585/2006 Coll., || | Act no. 153/2007 Coll., Act no. 181/2007 Coll., Act no. 261/2007 Coll.
Act no. 296/2007 Coll., Act no. 305/2008 Coll., Act no. 306/2008 Coll.
Act no. 2/2009 Coll., Act no. 41/2009 Coll., Act no. 158/2009 Coll.
Act no. 221/2009 Coll. Act no. 227/2009 Coll., Act no. 285/2009 Coll.
Act no. 303/2009 Coll., Act no. 362/2009 Coll., Act no. 347/2010 Coll., || | Act no. 73/2011 Coll. and Act no. 263/2011 Coll., is amended as follows:
First In § 2, at the end of the text of the first sentence the words "if further
provides otherwise."
Second
Canceled
Third
Canceled PART TEN
Amendment of the Czech National Bank
Art. X
In § 44 para. 1 point. c) Law no. 6/1993 Coll., on the Czech National Bank,
amended by Act no. 57/2006 Coll., Act no. 62/2006 Coll. and Act no. 136/2011 Coll
., after the word "fund" the words "pension companies"
words "in insurance" the words "
supplementary pension savings, retirement savings "and the words" insurance and pension
^ 9c) "is replaced by", pension-9c)
additional pension savings and retirement savings. "
PART ELEVEN
Changing the law on state social support
Art. XI
Act no. 117/1995 Coll., On state social support, as amended by Act no. 137/1996 Coll
., Act no. 132/1997 Coll., Act no. 242/1997 Coll., Act no.
91/1998 Coll., Act no. 158/1998 Coll., Act no. 360/1999 Coll., Act no. 118/2000 Coll
., Act no. 132/2000 Coll. Act no. 155/2000 Coll., Act no. 492/2000 Coll
., Act no. 271/2001 Coll., Act no. 151/2002 Coll., Act no. 309/2002 Coll
. Act no. 320/2002 Coll., Act no. 125/2003 Coll., Act no. 362/2003 Coll
., Act no. 424/2003 Coll., Act no. 438/2003 Coll., Act no.
453/2003 Coll., Act no. 53/2004 Coll., Act no. 237/2004 Coll., Act no. 315/2004 Coll
., Act no. 436/2004 Coll. Act no. 562/2004 Coll., Act no. 124/2005 Coll
., Act no. 168/2005 Coll., Act no. 204/2005 Coll., Act no. 218/2005 Coll
. Act no. 377/2005 Coll., Act no. 381/2005 Coll., Act no. 552/2005 Coll
., Act no. 109/2006 Coll., Act no. 112/2006 Coll., Act C.
113/2006 Coll., Act no. 115/2006 Coll., Act no. 134/2006 Coll., Act no. 189/2006 Coll
., Act no. 214/2006 Coll., Act No. . 267/2006 Coll., Act no. 585/2006 Coll
., Act no. 213/2007 Coll., Act no. 261/2007 Coll., Act no. 269/2007 Coll
., Act no. 379/2007 Coll., Act no. 129/2008 Coll., Act no. 239/2008 Coll
., Act no. 305/2008 Coll., Act no. 306/2008 Coll., Act.
382/2008 Coll., Act no. 414/2008 Coll., Act no. 227/2009 Coll., Act no. 281/2009 Coll
., Act no. 326/2009 Coll., Act No. . 362/2009 Coll., Act no. 346/2010 Coll
., Act no. 347/2010 Coll., Act no. 427/2010 Coll., Act no. 73/2011 Coll
. and Act no. 366/2011 Coll., is amended as follows:
First In § 5 para. 1 point. b) after paragraph 13 the following point 14 is added:
. "14 income from benefits and performance of the insurance contract by retired
under the law regulating pension savings ".
Second In § 68 par. 2 point. a) point 3 and § 68 par. 3 point. a) paragraph 1
words "up to 13" are replaced by "up to 14".
PART TWELVE
Change Pension Insurance Act
Art. XII
Act no. 155/1995 Coll., On Pension Insurance, as amended by Act no. 134/1997 Coll
., Act no. 289/1997 Coll., Act no. 224/1999 Coll., Act No. .
18/2000 Coll., Act no. 118/2000 Coll., Act no. 132/2000 Coll., Act no. 220/2000 Coll
., Act no. 116/2001 Coll., Act no. 188/2001 Coll., Act no. 353/2001 Coll
., Act no. 198/2002 Coll., Act no. 263/2002 Coll., Act no. 264/2002
Coll. Act no. 362/2003 Coll., Act no. 424/2003 Coll., Act no. 425/2003 Coll
., Act no. 85/2004 Coll., Act no. 281/2004 Coll., Act No. .
359/2004 Coll., Act no. 436/2004 Coll., Act no. 562/2004 Coll., Act no. 168/2005 Coll
., Act no. 361/2005 Coll., Act no. 377/2005 Coll., Act no.
24/2006 Coll., Act no. 109/2006 Coll., Act no. 189/2006 Coll., Act no. 264/2006
Coll. Act no. 267/2006 Coll., the Constitutional court judgment
promulgated under no. 405/2006 Coll., Act no. 152/2007 Coll., Act no.
181/2007 Coll., Act. 218/2007 Coll., Act no. 261/2007 Coll., Act no. 296/2007 Coll
., Act no. 178/2008 Coll., Act no. 305/2008 Coll., Act. || | 306/2008 Coll., Act no. 382/2008 Coll., Act no. 479/2008 Coll., Act no.
41/2009 Coll., Act no. 108/2009 Coll., Act no. 158 / 2009 Coll., Act no. 303/2009 Coll
., Constitutional court judgment published under no. 135/2010 Coll.
Act no. 347/2010 Coll., Act no. 73/2011 Coll . and Act no. 220/2011 Coll., is amended as follows
:
First In § 29, after paragraph 4 the following paragraph 5 is added:
"(5) The insured is entitled to a retirement pension also, if
reached the age of 65 years or retirement age, if the retirement age higher than 65 years when he disappeared
entitled to a disability pension for third
grade according to § 61b. '.
The former paragraph 5 is renumbered paragraph 6.
Second In § 34 para. 1, the first sentence is replaced "
percentage amount of the pension to which entitlement pursuant to § 29 para. 1-3, is
for each full year of insurance specified in § 11 and § 13 paragraph. 1
acquired until entitlement to the pension, which does not coincide with the period of participation
insured for pension savings under another legal provision
^ 37), (hereinafter referred to as "retirement savings") 1 5% of the assessment base and
month for each full year of insurance specified in § 11 and § 13 para. 1 and obtained
into entitlement to the pension, which coincides with the period of participation
insured for retirement savings, 1.2% of the calculation basis
month; insurance period which does not coincide with the period of participation
insured for retirement savings and shorter than 365 calendar days, while the
added to the insurance period, which coincides with the period of participation
insured for retirement savings, if thus gains full year of insurance, if
otherwise established in paragraph 2, second sentence. ".
Footnote. 37 reads:
"37) Act no. 426/2011 Coll., On pension savings.".
Third In § 34 para. 1, a sentence added after the first sentence, "Spare
insurance periods acquired until entitlement to old-age pension for the purposes of determining the amount
percentage retirement pension under the first sentence added to the
period of insurance, which does not coincide with the period of participation
insured for retirement savings, or if the insured nezískal- this time
insurance are considered during this period. ".
Fourth In § 34 par. 2, second sentence, the words "at the request of the insured period
mentioned in the first sentence does not increase under the first sentence and added to the time
Insurance acquired until entitlement to the pension, to the extent specified in the application
insured "is replaced by" while this time
added first to the insurance periods acquired until entitlement to old-age pension
, which does not coincide with the period of participation in the pension
insured savings ".
Fifth In § 34, after paragraph 6 the following paragraph 7 is added:
"(7) For self-employed persons for the period of insurance, which
calendar year coincides with a period of participation of the insured in pension savings
considers the entire period of self-employment in a calendar year
if the period of participation in pension savings
lasted at least for part of the period of self-employment, which was founded in
this calendar year participation in the self-employed to
pension scheme. ".
Paragraph 7 is renumbered as section 8.
6th At the end of the text of § 35, the words "; determined if the amount
percentage assessment of the pension pursuant to § 41 paragraph. 2 point. c) pay
while § 34 para. 1 sentence first and second similarly. "
7th In § 35, the existing text becomes paragraph 1 and the following
paragraph 2, which reads:
"(2) The percentage amount of old age pension to which entitlement
according to § 29 para. 5, down
A) the percentage amount of disability pension of third
degree to which a claim has expired pursuant to § 61b, unless the insured requests for the old age pension
asked that the percentage retirement pension was determined
the percentage amount of disability pension for
third degree disability, or
B) pursuant to § 34 para. 1 of the first sentence insured in an application for a retirement pension
requested that the percentage retirement pension
been determined under subparagraph a). ".
8th In Part Four, the first title of the third part reads:
"Payment of retirement."
9th Under § 37 the following § 37a is added:
"§ 37a
Condition for entitlement to retirement pension, the percentage amount
down according to § 35 para. 2 point. a) consent to the transfer
amount equal to 60% of the funds saved by the insured in the retirement savings
state budget. ".
10th In § 41 paragraph. 2 final, the words "paragraph. 1
second sentence "is replaced by" paragraph. 1, third sentence. "
11th In § 51 at the end of paragraph 2, the sentence "In determining
retirement pension to which the deceased spouse (wife) is entitled
time of death, without regard to his (her) participation in pension savings;
If the deceased spouse (wife) has already been granted a pension
which according to § 34 para. 1 first sentence determined with respect to its
(her) participation in pension savings shall be determined for the purposes of determining | || percentage amount of the widow's or widower's pension in the percentage
acreage retirement pension of the deceased spouse (wife) in the amount which would be payable
, if not taken into account his (her)
participation in retirement savings. " .
12th In § 53 at the end of paragraph 2, the sentence "The provisions of § 51 paragraph.
2, second sentence applies here accordingly.".
13th In Part Four, the sixth part of the third title, the words
"and termination of entitlement to disability pension".
14th In § 61a paragraph. 1, the words "invalidity pension", the words "for disability
first or second degree and is entitled to a disability pension for third-degree disability
policyholders, which was not included in pension savings
".
15th In § 61a paragraph. 2, the second sentence deleted.
16th Under § 61a is inserted § 61b, added:
"§ 61b
Entitled to a disability pension for third degree insured
which was included in pension savings shall expire on which his
recipient of reaching the age of 65 years or retirement age, if the retirement age is higher than 65
flight.".
17th In § 105a paragraph. 1 at the end of the text of the second sentence, the words ";
If the insured person mentioned in the first sentence in pension savings
increased the financial amount of the funds accumulated in
retirement savings. ".
18th Under § 106, the following new § 106a, including the heading reads:
"§ 106a
Rating certain times in the period before 1993
Over time, the pension acquired before January 1, 1993 by
Czechoslovak legislation, which under the Treaty between the Czech Republic and
Slovak Republic on Social Security of 29 October 1992
regarded as periods of insurance or pension security
Slovak Republic, can not even admit to increase pension
from the Czech pension insurance (security) and not even taking into account these periods
provide compensation Match, surcharges and similar services to
retirement or any part thereof or provided instead of a pension or part thereof;
These periods may, in accordance with Article. 4 of the Constitutional Act no. 4/1993 Coll., On
measures connected with the Dissolution of the Czech and Slovak Federal Republic
, only take into account the conditions and to the extent determined by the | || contract or by law (§ 61).
Art. XIII
Transitional provisions
Applications for compensation, Match, bonuses and similar payments
listed in § 106a of the Act no. 155/1995 Coll., As amended, effective from the date of
entry into force of this Act shall be deferred and the management of them does not;
Been if those applications are submitted before the effective date of this Act,
procedures on them to stop. Measures taken before the effective date of this Act
under these applications remain unaffected with the fact that
relevant performance includes billing, advance payments for 2011 in the amount resulting
unchanged if it takes under the laws of Czech || | Republic and the Slovak Republic are entitled to a pension, which was the reason for the return
such implementation; extinction of entitlement to pension under the legislation
provisions of any of these States ceases permanently and are entitled to appropriate
performance.
PART THIRTEEN
Changing the law on supervision of the capital market
Art. XIV
Law no. 15/1998 Coll., On supervision of the capital market and amending and supplementing
other laws as amended by Act no. 30/2000 Coll., Act no. 362/2000 Coll
. Act no. 370/2000 Coll., Act no. 308/2002 Coll., Act no. 309/2002 Coll
., Act no. 257/2004 Coll., Act no. 626/2004 Coll., Act no.
381/2005 Coll., Act no. 56/2006 Coll., Act no. 57/2006 Coll., Act no.
70/2006 Coll., Act no. 224/2006 Coll. Act no. 342/2006 Coll., Act no. 296/2007 Coll
., Act no. 104/2008 Coll., Act no. 230/2008 Coll., Act no. 250/2008 Coll
. Act no. 254/2008 Coll., Act no. 230/2009 Coll., Act no. 281/2009 Coll
., Act no. 160/2010 Coll., Act no. 139/2011 Coll. and Act No.
. 188/2011 Coll., Is amended as follows:
First In § 3. a) to c), the words "company" the words "
supplementary pension savings."
Second In § 8. 6, after the word "instructed" the words "or by
mandated pension company" and the words "special legislation 2)"
be replaced by "the law governing business activities on the capital market
or additional pension savings. "
Third In § 13 at the end of paragraph 1 is replaced by a comma and
letters W) to FH), which, including footnotes Nos. 27 and 28, added:
"W) pension companies and custodians of pension funds
participating funds and funds transformed ^ 27)
Of) international financial institutions whose liabilities are guaranteed
States which are members ^ 28)
FH) reputable rating agencies ^ 27).
27) Act no. 426/2011 Coll., On pension savings. Act no. 427/2011 Coll.
On supplementary pension savings.
28), § 98-100 of the Act no. 427/2011 Coll., On supplementary pension savings
. ".
PART FOURTEEN
Changing the law on budgetary rules and amending certain
related laws (budget rules)
Art. XV
Act no. 218/2000 Coll., On budgetary rules and amending certain
related laws (budget rules), as amended by Act no. 493/2000
Coll., Act no. 141/2001 Coll. Act no. 187/2001 Coll., Act No. 320/2001 Coll.
Coll., Act no. 450/2001 Coll., Act no. 202/2002 Coll., Act no. 320/2002 Coll
., Act no. 479/2003 Coll., Act no. 186/2004 Coll., Act no. 257/2004
Coll., Act no. 436/2004 Coll., Act no. 482/2004 Coll. Law no. 1/2005
Coll., Act no. 127/2005 Coll., Act no. 361/2005 Coll., Act no. 377/2005
Coll., Act no. 546/2005 Coll. Act no. 112/2006 Coll., Act no. 130/2006
Coll., Act no. 138/2006 Coll., Act no. 140/2006 Coll., Act no. 267/2006 Coll
., Act no. 174/2007 Coll., Act no. 214/2007 Coll., Act no. 218/2007
Coll., Act no. 270/2007 Coll., Act no. 26/2008 Coll. Law no. 306/2008
Coll., Act no. 109/2009 Coll., Act no. 154/2009 Coll., Act no. 214/2009
Coll., Act no. 227/2009 Coll., Law no. 281 / 2009 Coll., Act no. 417/2009
Coll., Act no. 421/2009 Coll., Act no. 139/2010 Coll., Act no. 199/2010 Coll
., Law no. 427 / 2010 Coll., Act no. 30/2011 Coll. and Law no. 73/2011
Coll., is amended as follows:
First In § 49 para. 11, after the words "supplementary pension-12a) '
inserted the words" or additional pension savings ^ 34). "
Footnote. 34 reads:
"34) Act no. 427/2011 Coll., On supplementary pension savings.".
Second In § 62 paragraph. 4, after the words "pension insurance" the words "
or additional pension savings ^ 34)."
PART FIFTEEN
Amendment to the Act on Court Executors and Execution
Art. XVI
Act no. 120/2001 Coll., On Court Executors and Execution
(Enforcement Procedure) and amending other laws, as amended by Act no. 6/2002 Coll.
Act no. 279/2003 Coll., Act no. 360/2003 Coll., Act no. 53/2004 Coll.
Act no. 257/2004 Coll., Act no. 284/2004 Coll., Act no. 499/2004 Coll. ,
Act no. 501/2004 Coll., Act no. 377/2005 Coll., Act no. 57/2006 Coll.
Act no. 70/2006 Coll., Act no. 79/2006 Coll ., Act no. 133/2006 Coll.
Act no. 253/2006 Coll., Act no. 269/2007 Coll., Act no. 347/2007 Coll.
Act no. 254/2008 Coll., Act no. 259/2008 Coll., Act no. 274/2008 Coll.
Act no. 301/2008 Coll., Act no. 7/2009 Coll., Act no. 41/2009 Coll. ,
Act no. 183/2009 Coll., Act no. 227/2009 Coll., Act no. 281/2009 Coll.
Act no. 285/2009 Coll., Act no. 286/2009 Coll ., Act no. 409/2010 Coll.
And Act no. 188/2011 Coll., Is amended as follows:
First In § 33 para. 4 the word "papers" the words "pension
society."
Second Under § 33c is inserted § 33d, which including footnote no. 25
reads:
"§ 33d
(1) The Ministry of Finance for the purposes of carrying out the executions provide
through the Chamber of bailiffs in electronic form in a manner enabling remote access
data from the information system on participating
under the act governing supplemental pension savings ^ 25), and the extent
First name, or names and surnames,
Second personal identification number, and if not allocated, the number of the insured kept in the registry of insured
General Health Insurance ^ 7j)
Third contract number on supplementary pension savings,
Fourth the identification number of pension companies.
(2) The Ministry of Finance records the reason the data referred to in paragraph
first If there is no reason to requests for information under paragraph 1 indicated
Finance Ministry refuses to provide data.
25) Act no. 427/2011 Coll., On supplementary pension savings. ".
PART SIXTEEN
Amendment to the Act on Collective Investment
Art. XVII
Act no. 189/2004 Coll., On Collective Investment, as amended by Act no. 337/2005 Coll
., Act no. 57/2006 Coll., Act no. 70/2006 Coll., Act No. .
224/2006 Coll., Act no. 296/2007 Coll., Act no. 126/2008 Coll., Act.
230 / / 2008 Coll., Act no. 227/2009 Coll. Act no. 230/2009 Coll., Act No.
. 281/2009 Coll., Act no. 409/2010 Coll. and Act no. 188/2011 Coll., is amended as follows
:
First In § 2 at the end of paragraph 3 is replaced by a comma and a new letter
h), which including footnote no. 10 reads:
"H) pension companies in the supplementary pension savings ^ 10).
10) Act no. 427/2011 Coll., On supplementary pension savings. ".
Second In § 56 par. 1 after letter g) the following point h) is added:
"H) pension company".
Existing letters h) to p) are renumbered i) to q).
Third In § 56 par. 1 point. a) the word "i)" is replaced by "j)".
PART SEVENTEEN
Amendment to the restriction of cash payments
Art. XVIII
In § 3 para. 2 point. c) Act no. 254/2004 Coll., on limitations on payments in cash
and amending Act no. 337/1992 Coll., on administration of taxes and fees,
amended, the words "refund of pension funds'
replaced by "benefits from pension funds and participating
funds managed by pension companies."
PART EIGHTEEN
Amendment to the Act on Capital Market
Art. XIX
Act no. 256/2004 Coll., On Capital Market, as amended by Act No.
. 635/2004 Coll., Act no. 179/2005 Coll., Act no. 377/2005 Coll., Act
No. 56/2006 Coll., Act no. 57/2006 Coll., Act no. 62/2006 Coll., Act no.
70/2006 Coll., Act no. 159/2006 Coll., Law no. 120 / 2007 Coll., Act no. 296/2007 Coll
., Act no. 29/2008 Coll., Act no. 104/2008 Coll., Act no. 126/2008 Coll
., Law no. 216 / 2008 Coll., Act no. 230/2008 Coll., Act no. 7/2009
Act no. 223/2009 Coll., Act no. 227/2009 Coll., Act.
230 / 2009 Coll., Act no. 281/2009 Coll., Act no. 420/2009 Coll., Act no. 156/2010 Coll
., Act no. 160/2010 Coll., Act no. 409/2010 Coll ., Act no.
41/2011 Coll., Act no. 139/2011 Coll. and Act no. 188/2011 Coll., is amended as follows
:
First In § 2 paragraph. 1 after Point h) the following point i) is added:
"I) pension company".
Existing letters i) to p) are renumbered j) to q).
Second In § 2 paragraph. 1 point. n) the word "l)" is replaced by "m)".
Third In § 54 para. 2 last sentence the words "money market,"
inserted the word "market supplementary pension savings".
Fourth In § 151 paragraph. 1 point. j) the words "pension fund" the words
"pension company".
Nineteen
Amendment to the Act on Administrative Fees
Art. XX
Annex to Act no. 634/2004 Coll., On administrative fees, as amended
Act no. 217/2005 Coll., Act no. 228/2005 Coll., Act no. 361/2005 Coll.
Act no. 444/2005 Coll., Act no. 545/2005 Coll., Act no. 553/2005 Coll.
Act no. 48/2006 Coll., Act no. 56/2006 Coll. Act no. 57/2006 Coll.
Act no. 81/2006 Coll., Act no. 109/2006 Coll., Act no. 112/2006 Coll.
Act no. 130/2006 Coll ., Act no. 136/2006 Coll., Act no. 138/2006 Coll.
Act no. 161/2006 Coll., Act no. 179/2006 Coll., Act no. 186/2006 Coll.
Act no. 215/2006 Coll., Act no. 226/2006 Coll., Act no. 227/2006 Coll.
Act no. 235/2006 Coll., Act no. 312/2006 Coll. Act no. 575/2006 Coll.
Act no. 106/2007 Coll., Act no. 261/2007 Coll., Act no. 269/2007 Coll.
Act no. 374/2007 Coll ., Act no. 379/2007 Coll., Act no. 38/2008 Coll.
Act no. 130/2008 Coll., Act no. 140/2008 Coll., Act no. 182/2008 Coll.
Act no. 189/2008 Coll., Act no. 230/2008 Coll., Act no. 239/2008 Coll.
Act no. 254/2008 Coll., Act no. 296/2008 Coll. Act no. 297/2008 Coll.
Act no. 301/2008 Coll., Act no. 309/2008 Coll., Act no. 312/2008 Coll.
Act no. 382/2008 Coll ., Act no. 9/2009 Coll., Act no. 141/2009 Coll.
Act no. 197/2009 Coll., Act no. 206/2009 Coll., Act no. 227/2009 Coll.
Act no. 281/2009 Coll., Act no. 291/2009 Coll., Act no. 301/2009 Coll.
Act no. 346/2009 Coll., Act no. 420/2009 Coll. Act no. 132/2010 Coll.
Act no. 148/2010 Coll., Act no. 153/2010 Coll., Act no. 160/2010 Coll.
Act no. 343/2010 Coll ., Act no. 427/2010 Coll., Act no. 30/2011 Coll.
Act no. 105/2011 Coll., Act no. 133/2011 Coll., Act no. 134/2011 Coll.
Act no. 152/2011 Coll., Act no. 188/2011 Coll., Act no. 245/2011 Coll.
Act no. 249/2011 Coll., Act no. 255/2011 Coll. and Act no. 262/2011
Coll., is amended as follows:
First In item 65 paragraph 2, the letter j) new letters k) al)
added:
"K) authorization to operate pension companies CZK 100,000
L) permission to create
pension fund of government bonds, a conservative
pension fund, balanced fund and pension
dynamic pension fund CZK 100,000. "
Existing letters k) and l) shall become letters m) and n).
Second In item 65, the following paragraph 9 is added:
'9. Receipt of
) Registration activities of an investment intermediary
mediation
supplementary pension savings under the act governing supplemental pension savings
CZK 10,000
B) registration activities of a tied agent of the investment intermediary
mediation of supplementary pension savings by
law regulating supplementary pension saving CZK 2,000
C) registration of a tied agent company pension
under the law regulating supplementary pension saving CZK 2,000
D) accreditation under the Act regulating
additional pension savings CZK 10,000
E) the extension of accreditation under the Act governing supplementary pension
saving CZK 5,000. "
Third In item 65, the following point 10 is added:
. "10 Restoring
A) registration activities of a tied agent
Investment intermediary pursuant to the act governing the supplementary pension saving CZK
1000
B) the minutes of a tied agent company pension
under the law regulating supplementary pension saving CZK 1,000
C) the activities of an investment intermediary under the law regulating
additional pension savings CZK 5,000. "
Fourth In item 66 paragraph 1, after letter g) the following point h), which reads
:
"H) prior consent to the acquisition or increase of a qualifying holding
pension company or to become
persons controlling pension companies CZK 20,000."
Existing letter h) shall become point i).
Fifth In item 66 paragraph 2, after letter g) the following point h), which reads
:
"H) prior consent to perform the duties of a senior officer
pension companies CZK 5,000."
Existing letter h) shall become point i).
6th In item 66 paragraph 5 subparagraph b) a new point c), which reads
:
"C) the merger of pension companies CZK 20,000."
Existing letters c) to f) are renumbered d) to g).
7th Under 66 point 7 under b), new letters c) to f)
added:
"C) a permit to transfer management
pension fund to another pension company
CZK 20,000
D) authorizing the merger of pension funds
CZK 20,000
E) for a permit to transfer management
participating funds to another pension company
CZK 20,000
F) authorizing the merger participating
funds CZK 20,000. "
Existing letters c) and d) are renumbered g) and h).
8th In item 66 paragraph 8, the letter c) new letters d) to f)
added:
"D) for permission to create local
fund under the law regulating
additional pension savings CZK 30,000
E) the adoption of amendments to the Statute of the pension fund CZK 10,000
F) for approval of amendments to the Statute subscriber
fund CZK 10,000. "
Existing letters d) to k) are renumbered g) to n).
9th In item 66 paragraph 8, the letter k), new letters l) am)
added:
"L) approval of the amendment depository participant
fund under the law regulating
additional pension savings CZK 5,000
M) for approval of amendments to the depositary of the pension fund
under the law regulating pension savings CZK 5,000. "
Existing letters j) to l) are renumbered n) to p).
PART TWENTY
Changing the law on insolvency administrators
Art. XXI
In § 3 para. 2, § 17 para. 3, § 28 para. 1, § 31 point. c) and § 37 para. 2
Act no. 312/2006 Coll., on insolvency trustees, as amended by Act no. 296/2007 Coll
., after the words "investment fund" the words "pension
society. "
TWENTY ONE PART
Amendment to the Act on Certain Measures against Money Laundering
and terrorist financing
Art. XXII
Act no. 253/2008 Coll., On some measures against the legalization of proceeds from
crime and terrorism financing, as amended by Act no. 227/2009
Coll., Act no. 281/2009 Coll. Act no. 285/2009 Coll., Act no. 199/2010 Coll
. and Act no. 139/2011 Coll., is amended as follows:
First In § 2 para. 1 point. b) paragraph 4, the words "investment fund"
inserted the word "pension company".
Second In § 13 para. 2 point. a) the words' a life insurance contract or
on supplementary pension insurance with a state contribution "is replaced
" contracts for life insurance, a pension insurance with state contribution
or on supplementary pension savings. "
TWENTY-TWO PART
Amendment to the Act on Auditors
Art. XXIII
Law no. 93/2009 Coll., On auditors, and amending certain acts (
Auditors), as amended by Act no. 227/2009 Coll., Act no. 139/2011 Coll. and
Act no. 188/2011 Coll., is amended as follows:
First In § 2. m) the words "pension funds," the words
"pension companies".
Second In § 44 para. 6 after the words "pension fund" the words "pension
Society ".
TWENTY-THREE PART
Change Insurance Act
Art. XXIV
In § 10 paragraph. 1 point. c) Act no. 277/2009 Coll., on insurance for
words "pension fund" the words "pension companies".
PART TWENTY FOUR
Amendment to the service of members of security forces
Art. XXV
Act no. 361/2003 Coll., On the service of members of security forces
, as amended by Law no. 186 / / 2004 Coll., Act no. 436/2004 Coll.
Law no. 586 / 2004 Coll., Act no. 626/2004 Coll., Act no. 169/2005 Coll.
Act no. 253/2005 Coll., Act no. 413/2005 Coll., Act no. 530/2005 Coll.
Act no. 189/2006 Coll., Act no. 531/2006 Coll., Act no. 261/2007 Coll.
Act no. 305/2008 Coll., Law no. 306 / 2008 Sb. and Act no. 326/2009
Coll., is amended as follows:
First § 160 including the title and footnote no. 74 reads:
"§ 160
Concurrence výsluhového contribution pensions
When joinder of claims for contribution výsluhového
entitled to payment of a retirement pension from the basic pension or disability pension
^ 74), the service allowance is paid only if
is higher than any of these pensions and represents the difference between
výsluhovým allowances and pensions.
Výsluhovým difference between the contribution and the pension is determined on the date of granting retirement
basic pension or disability pension or the date
disability pension adjustments when changing the degree of disability. If it is a concurrence
entitlement to an allowance výsluhového entitled to retirement
pension from the basic pension insurance, considered from the date of
age pensions from the basic pension insurance for
service allowance only difference between
belonging retirement pension from the basic pension insurance and výsluhovým
contribution to this day and continues to independently increases under § 159 without taking into account the amount
retirement.
74) Act no. 155/1995 Coll., As amended. ".
Second In § 163 paragraph. 1, the second sentence is replaced by the phrase "absence of a request
former member if they became disabled, a disability pension or
later than 2 years after reaching the age required for the formation
claim retirement pension from the basic pension insurance
about the old age pension from the basic pension insurance contribution
payment výsluhového stops. ".
Third In § 167 at the end of the text of paragraph 3, the words "from the basic pension insurance
".
TWENTY-FIVE PART
EFFICIENCY
Art. XXVI
This Act comes into force on 1 January 2013, except for the provisions of the nineteenth
which takes effect on the first day of the calendar
month following the date of its publication, and excluding the provisions of Article.
XII, point 18 and Article . XIII, which shall take effect on the date of its publication.
Nemcova vr
Nečas
