Document 59 - Amendment to the Act on Social Integration Enterprises
Processed date: 12.12.2025 |Session 10
Submitters: Pavla Pivoňka Vaňková, Zdeňka Blišťanová
Summary
The law replaces the existing integration fund with a new profit reinvestment fund, into which social enterprises will continue to allocate more than half of their achieved profit. The new regulation significantly simplifies administration and abolishes the obligation for unlimited permanent increases to the fund.
The resources from the fund can be used for a broader range of integration activities, not just for investments. When the status of the enterprise is revoked, the rules for transferring the fund to another social enterprise or to the state are clarified.
Existing integration funds will either be dissolved into equity or automatically transferred to the new profit reinvestment fund regime.
Topics
laborsocialentrepreneurship