216/2009 Sb.
LAW
of 17 May. June 2009,
amending Act No. 586/1992 Coll., on income taxes, as amended by
amended, and certain other laws
Parliament has passed the following Act of the United States:
Article. (I)
Act No. 586/1992 Coll., on income taxes, as amended by Act No. 35/1993
Coll., Act No. 96/1993 Coll., Act No. 156/1993 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. 266/1994 Coll., Act No. 32/1995
Coll., Act No. 87/1995 Coll., Act No. 118/1995 Coll., Act No. 149/1995
Coll., Act No. 247/1995 Coll., Act No. 314/1996 Coll., Act No. 18/1997
Coll., Act No. 151/1997 Coll., Act No. 209/1997 Coll., Act No. 209/1997
Coll., Act No. 227/1997 Coll., Act No. 111/1998 Coll., Act No. 148/1998
Coll., Act No. 167/1998 Coll., Act No. 333/1998 Coll., Act No. 63/1999
Coll., Act No. 129/1999 Coll., Act No. 144/1999 Coll., Act No. 169/1999
Coll., Act No. 222/1999 Coll., the Constitutional Court declared under no.
3/2000 Coll., Act No. 17/2000 Coll., Act No. 27/2000 Coll., Act No.
72/2000 Coll., Act No. 100/2000 Coll., Act No. 101/2000 Coll., Act No.
121/2000 Coll., Act No. 132/2000 Coll., Act No. 242/2000 Coll., Act No.
340/2000 Coll., Act No. 492/2000 Coll., Act No. 115/2001 Coll., Act No.
120/2001 Coll., Act No. 239/2001 Coll., Act No. 452/2001 Coll., Act No.
483/2001 Coll., Act No. 50/2002 Coll., Act No. 128/2002 Coll., Act No.
198/2002 Coll., Act No. 210/2002 Coll., Act No. 260/2002 Coll., Act No.
309/2002 Coll., Act No. 575/2002 Coll., Act No. 161/2003 Coll., Act No.
362/2003 Coll., Act No. 441/2003 Coll., Act No. 19/2004 Coll., Act No.
47/2004 Coll., Act No. 49/2004 Coll., Act No. 256/2004 Coll., Act No.
280/2004 Coll., Act No. 359/2004, Act No. 360/2004 Coll., Act No.
436/2004 Coll., Act No. 561/2004 Coll., Act No. 628/2004 Coll., Act No.
669/2004 Coll., Act No. 676/2004 Coll., Act No. 179/2005 Coll., Act No.
217/2005 Coll., Act No. 340/2005 Coll., Act No. 361/2005 Coll., Act No.
441/2005 Coll., Act 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 No.
109/2006 Coll., Act No. 112/2006 Coll., Act No. 179/2006 Coll., Act No.
189/2006 Coll., Act No. 203/2006 Coll., Act No. 223/2006 Coll., Act No.
245/2006 Coll., Act No. 262/2006 Coll., Act No. 262/2006 Coll., Act No.
29/2007 Coll., Act No. 67/2007 Coll., Act No. 160/2007 Coll., Act No.
261/2007 Coll., Act No. 296/2007 Coll., Act No. 362/2007 Coll., Act No.
126/2008 Coll., Act No. 306/2008 Coll., Act No. 482/2008 Coll., Act No.
2/2009 Coll. and Act No. 87/2009 Coll., is amended as follows:
1. In article 3, paragraph 3. 4 (b). f), the words "from the person that was in
agricultural entrepreneur ^ 1e) and the operation ended prematurely
agricultural activity "shall be replaced by the words" between the parties in the
connection with early termination of the operation of agricultural activities
agricultural entrepreneurs ^ 1e) ".
2. In paragraph 4, at the end of paragraph 2, the period is replaced by a comma and the following
the letter d), which read as follows:
"(d)) to the Division of the land.".
3. In section 5, the dot at the end of paragraph 5 is replaced by a comma and the following
the words "if § 36 odst. 7 provide otherwise. ".
4. In article 6 (1). 9 letter a) is added:
"non-monetary transactions) the employer in professional development
staff related to the subject of activity of the employer, or
non-cash transactions the employer in case of retraining
employees under other legislation governing
zaměstnanost1 ^ 33); This exemption shall not apply to income arising
employees in this connection as wage, salary, reward, or as
compensation for loss of income, as well as other cash provided by
this context, employees ".
5. in section 19 para. 1 (b). from) the second sentence reads: "This does not apply to
dividends and other profit sharing paid by the subsidiary which
It is in liquidation, the parent company, which is the taxpayer referred to in §
Article 17(1). 3, and the income from the transfer of shares in the subsidiary to the parent company
the company's resulting taxpayer referred to in § 17 paragraph 2. 3 or
the company, which is resident in another Member State
The European Union, if it is a subsidiary of the taxpayer referred to in section 17
paragraph. 3 and it is in liquidation. ".
6. in section 19 para. 1 at the end of the letter) is replaced by a comma and dot
the following point XX) including footnote # 18 c is inserted:
"zq) income savings and credit cooperatives from interest and other income from
deposits with the bank.
18 c) Act No. 87/1995 Coll., on savings and credit cooperatives and
some of the measures related to the law and the Czech
the National Council No. 586/1992 Coll., on income taxes, as amended
regulations. ".
7. In paragraph 19, the following paragraph 10 is added:
"(10) exemption referred to in paragraph 1 (b). from point 2 (a)). Zi)
paragraph 9, you can, under the conditions referred to in paragraphs 3, 4 and 6 for the
a company which is a resident of another Member State of the European
Union, used similarly to a company which is resident
Norway or Iceland. When you use the exemption under this paragraph shall
apply by analogy the provisions of § 25 para. 1 (b). ZK). ".
8. in section 22 para. 1 (b). (g)), point 3, the second sentence is added:
"For the shares at a profit, for the purposes of this provision and the detected
the difference between the agreed price and the market price usual in the market (section 23 (7)), and
interest, which is not recognised as expense (cost) according to § 25 para. 1
(a). w) and zm), except for the difference in price and interest on agreed
paid by the taxpayer to a resident of another Member State of the European Union
or other States that make up the European economic area ".
9. In paragraph 23, the period at the end of paragraph 4 is replaced by a comma and the following
the letter m) is added:
"m) the difference between the value of the shares allocated pursuant to another
legal regulation on the transformation of cooperatives and paid the amount by
the agreement between the mandatory and by an authorized person. ".
10. In § 24 para. 2 (a). (h)), point 2, the words "paragraph 4" shall be replaced by
the words "paragraphs 4 and 15".
11. in section 24, the following paragraph 3 is added:
"(15) Rent for a financial lease with subsequent purchase of the leased tangible
property depreciable pursuant to section 30a is recognised as expense (cost) according to the
paragraph 1 provided that the
and term of lease in) tangible assets depreciated by the owner
(the landlord) under section 30a para. 1 it takes at least 12 months and in
tangible property depreciable pursuant to § 30 para. 2 the term of the lease
at least 24 months; the term of lease is calculated from the date on which the matter was tenants
left in a condition fit for normal use,
(b)) after the end of the lease are immediately followed by transfer of ownership
rights to the subject of the lease between the owner (landlord) and the tenant and
(c)) after their financial lease with subsequent purchase of the leased tangible
the assets include the taxpayer referred to in paragraph 2 shall include the purchased assets to your
business property. ".
12. in section 24 para. 2 (a). j) point 3, the words "related to the subject
activity of the employer, when according to a special legal
prescription ^ 132) considers the performance of work or expenses (costs) to the
reclassification of employees under special legislation
adjusting employment ^ 133) "are replaced by the words" under another legal
prescription ^ 132) and retraining employees according to another legal
the rules relating to employment ^ 133) if the subject matter of the
activities of the employer ".
13. in section 26 para. 1, after the words "§ 30.0" the words "30a".
14. in section 28 para. 1, after the words "the relevant State organization manage
with the property of the State ", the words" and the organization established a territorial
authorities competent to manage the property of its founder ".
15. in section 29 para. 3, after the words "and 6", the words "§ 30a para. 5. "
16. in section 30 the following new section 30a, which including the title reads as follows:
"section 30a
Extraordinary depreciation
(1) tangible fixed assets included in depreciation Group 1 according to annex No 1 to
This Act taken in period 1. January 2009 to 30. June 22, 2010
can a taxpayer which is its first owner, write off evenly without
interruption in 100% of the entry price for 12 months.
(2) tangible assets included in depreciation Group 2 according to annex No 1 to
This Act taken in period 1. January 2009 to 30. June 22, 2010
can a taxpayer which is its first owner, write off without interruption
up to 100% of the input prices for 24 months, while for the first 12 months will apply
depreciation evenly up to 60% of the entry prices of tangible assets and
other immediately following 12 months depreciation evenly
to a maximum of 40% of the entry prices of tangible assets.
(3) the Depreciation referred to in paragraphs 1 and 2 shall be determined to the nearest whole month;
While the taxpayer has an obligation to initiate the depreciation starting with the following
month after the date on which the conditions were met for the depreciation. When
start or stop a depreciation during the tax period may be
apply only in the amount of depreciation attributable to this tax period.
Depreciation shall be rounded up to the nearest Crown.
(4) the Extraordinary depreciation of tangible fixed assets in accordance with paragraphs 1 and 2 may not be
applied to tangible property depreciable pursuant to § 30 para. 4 and 5.
(5) the technical assessment of tangible property depreciable pursuant to paragraphs 1
and 2 does not increase its input price. Completed technical improvement is
hashes to depreciation group, in which it is classified on the tangible assets,
that is the technical assessment made and depreciated as a tangible
assets according to § 26 to 30 and 31 to 33. ".
17. In article 35, paragraph 2 reads as follows:
"(2) for the calculation of the rebate referred to in paragraph 1 (b). a) and b) is determined
the average annual number of employees with disabilities
disabilities ^ 33), and calculate the discount for pursuant to paragraph 1. (c)) also
the average annual number (FTE) of all the employees of the taxpayer. The average
number of employees is calculated separately for each group
employees as defined in the previous sentence as a proportion of the total number of
hours that these employees results from working time ^ 83)
or individually negotiated working time ^ 84) for the term (length) of the duration of
the employment relationship in the reporting period referred to in paragraph 1, the tax
return, and the total annual fund of working time for
one employee working full working hours as laid down
special legislation ^ 34). The total number of hours
not count hours not worked due to Unexcused absence in
work, work leave granted by the employer nenapracovaného
No refund of wages if the employee was unable to perform work from other
important reasons related to his person, and temporary work
incapacity or quarantine, for which it is not for wage compensation, salary
or pay or reduced salaries or reduced for the period of the temporary
incapacity or quarantine under a special legal
prescription ^ 47a) or sick leave from sickness insurance, with the exception of
neodpracovaných hours for the first three days of temporary work
the inability, when pay wages or salary not employees under the
§ 192 paragraph 2. 1 the second sentence after the semicolon in the labour code. The duration of the
employment does not include maternity or parental leave,
service in the armed forces, civil service and long-term performance release
for the performance of public functions. The calculated percentage is rounded up to two
decimal places. ".
18. in § 36 odst. 1 (b). a), the words "paragraphs 1, 2 and 6" shall be replaced by
"1, 2, 6 and 12".
19. in paragraph 36, the following paragraph 7 is added:
"(7) are included in a tax return, taxpayers referred to in § 2 (2). 3 and
§ 17 para. 4 who are residents of a Member State of the European tax
Union or other States that make up the European economic area,
the revenue referred to in § 22 para. 1 (b). (c)), f) or (g)), points 1, 2, 4, 5, 6
or 12 conventions, tax deducted on their overall tax liability
relating to income from sources within the territory of the Czech Republic, for which the
The Czech Republic submitted a tax return. If you cannot tax withheld at source, or
count on this part of their overall tax liability because
a branch of the excise duty at the rate of zero, or the reported tax
loss of or the total tax liability is less than the tax withheld,
a in the amount of tax liability, which cannot be counted,
overpayment ^ 35e). If a taxpayer does not include the revenue referred to in § 22 para. 1
(a). (c)), f) or (g)), points 1, 2, 4, 5, 6, or 12 to the tax return
to the end of the period laid down by special legislation ^ 28b), the
Similarly, section 38e para. 7. ".
20. In paragraph 38d paragraph. 1, the words "paragraphs 1, 2, 5 and 6 ' shall be replaced by
"1, 2, 5, 6, and 12".
21. in section 38d paragraph. 4 at the end of subparagraph (b)) is replaced by a comma and dot
the following point (c)), which read as follows:
"(c)) in § 36 odst. 7. ".
22. in paragraph 38d paragraph. 5 the following text at the end of the sentence "for income referred
in § 36 odst. 7 shall apply mutatis mutandis to section 38e para. 9 third sentence. ".
23. in section 38f for paragraph 3, the following paragraph 4 is added:
"(4) income from dependent activities carried out in the State, with which the Czech
the Republic has an agreement on avoidance of double taxation, resulting
taxpayers referred to in § 2 (2). 2 from the employer, which is a tax
a resident of the State where such activity is carried on, or
an employer who is a taxpayer referred to in paragraph 2 or in paragraph 17, and
income from employment for such employer shall be charged to
a permanent establishment located in the State, with which the Czech Republic has concluded
agreement on avoidance of double taxation in the Czech Republic exempt from
taxation, provided that the income was taxed in the State of source.
From the rest of the income of the taxpayer shall be calculated in the tax tax rate determined from the
the tax base without deduction of these cut revenue from sources abroad. In
If it is more advantageous for the taxpayer, it shall apply the
revenue of the provisions of paragraph 1. ".
Paragraphs 4 to 11 are renumbered as paragraphs 5 to 12.
24. in section 38 g of paragraph 1. 3 the first sentence, after the words "the special tax rate"
the words "if it does not use the procedure provided for in § 36 odst. 7. "
25. In section paragraph 38j 4, the words "by means of data messages on
common technical equipment tax administrators ^ 135) "including notes below
line # 135 shall be deleted.
Article. (II)
Transitional provisions
1. the provisions of section 3 (2). 4 (b). f) of Act No. 586/1992 Coll., as amended by
effective from the date of entry into force of this Act, shall apply for the
the tax year of 2009.
2. the provisions of § 5 para. 5, § 36 odst. 1 (b). and, § 36 odst). 7, § 38d
paragraph. 1, 4 and 5 and § 38 g of paragraph 1. 3 of Act No. 586/1992 Coll., as amended effective
from the date of entry into force of this law, can be used already during the tax
period started in 2009.
3. the provisions of section 6 (1). 9 (a). and) and § 24 para. 2 (a). j) point 3
Act No. 586/1992 Coll., in the version in force from the date of entry into force of
This law, can be used already during the tax period started in 2009.
4. The provisions of § 19 para. 1 (b). from) and § 19 para. 10 of Act No. 586/1992
Coll., in the version in force from the date of entry into force of this law, can be
use already for the tax period started in 2009.
5. the provisions of section 22(2). 1 (b). g) of section 3 of Act No. 586/1992 Coll., on
the version in force from the date of entry into force of this Act, shall apply for the first time
for the tax year beginning in 2010.
6. Upon the sale of a car of category M1, except the car,
which is used by the operator of any motorized road transport or
taxi operator on the basis of the concession, and released the car kind of
ambulance and the kind of funeral that was applied to the taxpayer the seller's personal
a car registered as tangible fixed assets by the end of the reporting period
started in 2007, and after 31 December 2006. December 2008 to proceed under section
23 para. 4 (b). l) and § 24 para. 2 (a). b) of Act No. 586/1992 Coll., on
the version in force until 31 December 2006. December 2007.
7. The provisions of § 24 para. 15 of Act No. 586/1992 Coll., as amended effective
from the date of entry into force of this Act, shall apply to assets that are
the subject of a leasing agreement with the subsequent purchase of the leased
tangible assets concluded after the date of entry into force of this Act, to 30.
in June 2010, and which in this period, the lessee in a State
fit for normal use. The provisions of § 24 para. 15 of law No.
586/1992 Coll., in the version in force from the date of entry into force of this Act,
cannot be used on amendments to contracts on financial lease
leased tangible assets closed until the date of entry into force of
of this Act.
8. The provisions of § 35 para. 2 of the Act No. 586/1992 Coll., in the version in force from
the effective date of this Act, apply for the tax for the first time
period started in 2009.
9. the provisions of paragraph 1 of section 38f. 4 for the first time apply for the tax period
in 2008.
Article. (III)
Amendment of the Act on reserves for the findings of the corporate tax base
In § 8 para. 1 Act No. 593/1992 Coll., on reserves for the findings of the base
income taxes, as amended by Act No 157/1993 Coll., Act No. 323/1993 Coll.
Act No. 244/1994 Coll., Act No. 132/1995 Coll., Act No. 209/1997 Coll.
Act No. 333/1998 Coll., Act No. 363/1999 Coll., Act No. 492/2000 Coll.
Act No. 126/2002 Coll., Act No. 260/2002 Coll., Act No. 176/2003 Coll.
Act No. 441/2003 Coll., Act No. 669/2004 Coll., Act No. 377/2005 Coll.
Act No. 545/2005 Coll., Act No. 223/2006 Coll., Act No. 261/2007 Coll.
Act No. 296/2007 Coll., Act No. 126/2008 Coll. and Act No. 2/2009 Coll.,
the words "within the period provided for by decision of the Court of insolvency" shall be replaced by
the words "from the opening of the insolvency proceedings to the end of the period laid down in
the Court's decision on bankruptcy or insolvency by the end of the period referred to in
the law ^ 12 c), where the Court with the decision of the bankruptcy decision on authorisation
debt relief "and the words" the claims of the subscribers after expiry of the
in the Court decision on bankruptcy and "shall be deleted.
Footnote # 12 c:
"12 c) § 136 of the Act No. 182/2006 Coll., on bankruptcy and the ways of its solution
(insolvency law), as amended. ".
Article. (IV)
Transitional provision
The provisions of section 8 of Act No. 593/1992 Coll., in the version in force from the date of acquisition
the effectiveness of this law, can be used for creation of adjustments,
that began in 2009.
Article. In
Amendment of the Act, to regulate certain relationships to the use of the assets of the Czech
of the Republic of
In section 1 (1). 1 of law No 1/2007 Coll., to regulate certain exploitation
relationship to the property of the Czech Republic, the words "1. January 2010 "is replaced by
the words "1. January 2015 ".
Article. (VI)
The effectiveness of the
This Act shall take effect on the date of its publication.
Vaidya in the r.
Klaus r.
Fischer v. r.
