Document 248 - Amendment to the Income Taxes Act

Published date: 02.07.2026 |Processed date: 02.07.2026 |Session 10

Summary

Scope: Part One–Part Seven; § 1–§ 363; pages 1–19.

The bill amends the rules for retirement savings to better integrate supplemental pension savings and long-term investment products, particularly for tax purposes and for the transfer of funds between them. It introduces higher state subsidies for people under 30 during the first year of saving, lowers the fee limit for some pension funds, and strengthens the disclosure obligations of pension companies. Under the new provisions, an employee who meets the conditions will have the right to request a contribution of at least 500 CZK per month from their employer for retirement savings; the law also addresses the overlap with other mandatory contributions. The bill is proposed to take effect on January 1, 2027.

Topics

Additional documents

Additional document 1

Government Opinion on Print No. 248/0

Processed date: 28.07.2026

Scope: pages 1–4.

This is the government’s dissenting opinion on a parliamentary bill proposing changes to the rules governing retirement savings. The government argues that the bill overlaps with a government amendment currently being drafted, haphazardly conflates supplemental pension savings with long-term investment products, and introduces state support without sufficient oversight and record-keeping. It also criticizes the mandatory employer contribution of at least 500 CZK per month as a significant financial and administrative burden, particularly for small businesses and the public sector. According to the government, the proposal also fails to adequately address equal treatment, the relationship to contributions for hazardous work, penalties, and the impact on budgets.

Laws affected by this document

586/1992

Zákon České národní rady o daních z příjmů

256/2004

Zákon o podnikání na kapitálovém trhu

262/2006

Zákon zákoník práce

427/2011

Zákon o doplňkovém penzijním spoření

324/2025

Zákon o povinném příspěvku na produkty spoření na stáří a o změně souvisejících zákonů (zákon o povinném příspěvku na produkty spoření na stáří)