Additional documents
Additional document 1
Resolution of the RV on Print 90/0
Processed date: 02.04.2026The Budget Committee of the Chamber of Deputies discussed a government bill amending certain laws in the area of public budgets. After the debate, it recommended that the Chamber of Deputies approve the bill. He also authorised the rapporteur to inform the plenary of this opinion and to make any legislative and technical adjustments. The resolution thus expressed the Committee’s support for the continuation of the legislative process on the proposal.
Additional document 2
Amendments and other proposals to Print No. 90/0
Processed date: 16.04.2026The amendments amend the government’s reform of the fiscal rules and the budgetary framework in line with EU legislation. They clarify how the primary structural balance and expenditure frameworks are calculated, strengthen the role of the National Budget Council and set out procedures for deviations from the fiscal rules. Some of the proposals allow for increased spending, for example on defence above the limits set (e.g. up to 10% in a security crisis or above 2% of GDP) or on strategic infrastructure. Other changes increase transparency in budgetary management and regulate the financing of large projects, including the construction of low-carbon energy sources.
Laws affected by this additional document (1)
367/2021 - Zákon o opatřeních k přechodu České republiky k nízkouhlíkové energetice a o změně zákona č. 165/2012 Sb., o podporovaných zdrojích energie, ve znění pozdějších předpisů affects
Additional document 3
Resolution of the Budget Committee on Print 90/0
Processed date: 23.04.2026The Committee on Budgets, as the committee responsible, has set the order of voting on the amendments to the Act amending the rules of public budgets on third reading. The Committee did not recommend most of the proposals, but recommended only proposals F, G, B1 and B2. The resolution also specifies which proposals will become non-votable if others are adopted and instructs the rapporteur to submit her opinion to the House.
Additional document 4
Dissenting report of the RV on Print 90/0
Processed date: 23.04.2026The opposition report of the minority of the Budget Committee criticizes the amendments to the government’s amendment to the public budgets as a threat to fiscal responsibility and the stability of public finances. It states that they could lead to a rapid increase in debt, higher debt servicing costs and an early reaching of the debt brake. At the same time, it warns against weakening the budgetary autonomy of certain constitutional institutions in favour of the Ministry of Finance. It therefore proposes a second reading.
Additional document 5
Senate bill in print no. 90/0
Processed date: 22.06.2026Scope: Part One–Part Twelve; § 1–§ 70; pages 1–30.
The bill, as returned by the Senate, extensively revises the rules governing public budgets and fiscal responsibility in accordance with the new EU framework: it introduces a national medium-term fiscal-structural plan, ties the state budget to an expenditure framework, and strengthens the role of both the National Budget Council and the Committee for Budget Forecasts. At the same time, it expands the options for budgetary management in the event of a threat to the state, war, or a significantly deteriorated security situation, and allows for an increase in spending of up to 10%, in addition to special consideration for defense, strategic infrastructure, and low-carbon energy. The bill also amends the rules governing subsidies, the State Treasury, and municipal and regional budgets; it abolishes the special pension insurance reserve account and transfers its funds to the state budget. Furthermore, it tightens the rules on conflicts of interest and incompatibility for members and employees of fiscal control institutions and introduces related changes to labor law, defense funding, and the energy sector.
Additional document 6
Senate Resolution on Print No. 90/0
Processed date: 22.06.2026Scope: Sections 8–34; pages 1–4.
The Senate is returning the amendment to the Public Budgets Act to the Chamber of Deputies with proposed amendments that primarily clarify the rules for extraordinary budgetary measures in the event of a deteriorating security situation and strengthen parliamentary oversight. The bill now explicitly links the determination of a significantly deteriorated security situation to a resolution of the State Security Council; this situation is defined more precisely, and certain originally proposed provisions have been deleted. The bill also introduces a requirement for prior deliberation in the Chamber of Deputies’ Budget Committee regarding certain measures and amends the rules for accounting for a portion of extraordinary expenditures. At the same time, these changes consist partly of technical corrections to references, renumbering, and the deletion of an entire section of the draft—that is, changes from the original version passed by the Chamber of Deputies.
Additional document 7
Act returned by the President, printed matter 90/0
Processed date: 22.07.2026Scope: Part One–Part Twelve; § 5–§ 4; pages 1–30.
The bill is a comprehensive amendment to budgetary and related laws that aligns Czech regulations with the new EU fiscal framework and strengthens public finance management. It introduces a new national medium-term fiscal-structural plan, adjusts the expenditure frameworks of the state and state funds, strengthens the role of the National Budget Council and the Committee for Budget Forecasts, and expands the rules for disclosure and oversight. It also significantly amends budgetary rules for security situations, defense, strategic infrastructure, and low-carbon energy, and abolishes the special pension insurance reserve account, transferring the funds to the state budget. Furthermore, it mitigates certain impacts of debt rules on municipalities and municipal associations and newly subjects members of the National Budget Council to conflict-of-interest rules and related work restrictions.
Additional document 8
President’s Opinion on Bill No. 90/0
Processed date: 22.07.2026Scope: pages 1–4.
The president is returning the bill on changes to public budgets to Parliament, citing concerns that it would undermine the long-term sustainability of public finances and parliamentary oversight of budgetary processes. He criticizes, in particular, a new exemption that excludes spending on transportation, water, and energy infrastructure from spending limits, as well as the government’s ability to exceed the state budget by up to 10% in the event of a deteriorating security situation. It also identifies as problematic the weakening of the Chamber of Deputies’ role in budgetary oversight, including the elimination of certain interim reports and the limitation of the Budget Committee’s influence. According to the opinion, the law as a whole loosens fiscal rules too much and strengthens the government at the expense of transparency and oversight.
Proposals
We do not know whether the listed proposals were approved or declined.
Proposal 771
90 - 771 - Jan Jakob
The amendment tightens the fiscal rules by introducing an additional reduction of the state budget expenditure framework below the level set under European rules. It proposes to create a “fiscal buffer” of a fraction of GDP to strengthen the stability of public finances and create room to cope with economic shocks. It presents three options: a fixed reduction of 0.5% of GDP, a cyclically differentiated reduction according to economic growth (0.5% or 0.25% of GDP), or a more stringent reduction depending on the level of public debt (up to 1% of GDP). The measure is designed as a more stringent national complement to the new European fiscal framework.
Proposal 772
90 - 772 - Jan Jakob
The amendment strengthens the enforceability of fiscal rules in case of a breach of the expenditure framework or the net expenditure growth rule. It offers three alternatives: an automatic reduction of the expenditure framework in subsequent years, an obligation for the ministry to prepare a corrective plan assessed by the National Budget Council, or a ban on the submission of a state budget that does not comply with the rules. The aim is to increase fiscal discipline, transparency and credibility of the Czech fiscal framework vis-à-vis the EU and financial markets. All options represent stricter national rules compatible with the new European fiscal framework.
Proposal 773
90 - 773 - Jan Jakob
The amendment tightens the rules for deviating from the established growth in net expenditure in the state budget. The Ministry of Finance can now exceed the expenditure trajectory only up to 0.25% of GDP per year and only if it is in line with the limits set by the EU Council. The aim is to strengthen fiscal discipline, the predictability of budgetary policy and to prevent a gradual loosening of expenditure limits. The limits will not apply in cases provided for by EU law, when escape clauses are used or when the EU Council sets a different expenditure growth.
Proposal 774
90 - 774 - Jan Jakob
The amendment modifies the rules for the response of the Government and the Ministry of Finance to a dissenting opinion of the National Budget Council in the formulation of the budget and expenditure frameworks. In all variants, the requirements for the justification of the disagreement are tightened, which must now include a quantification of the impact on the balance and debt, identification of risks and a proposal for corrective measures. In addition, the stricter options introduce an obligation to take compensatory measures for deviations from the fiscal rules or a procedural delay before the budget submission in order to strengthen the Council’s oversight role. The aim is to increase transparency, government accountability and the effectiveness of the Czech fiscal framework in relation to EU rules.
Proposal 785
90 - 785 - Lucie Sedmihradská
The amendment modifies the method of informing the Chamber of Deputies about the implementation of the state budget. It maintains the quarterly information to the Budget Committee, adds the obligation to include in this information an assessment of the development of the national debt and deletes the part of the text relating to the development of the state’s financial assets. It also stipulates that the Ministry of Finance must publish reports and information on budget execution electronically at the time of their submission to the government. The aim is to strengthen the control role of the House and increase the transparency of budget information.
Proposal 786
90 - 786 - Lucie Sedmihradská
The amendment requires the government to submit the fiscal and structural plan to the Budget Committee of the Chamber of Deputies after its approval. The aim is to strengthen parliamentary scrutiny of the basic framework of the state’s fiscal policy. The committee will thus have direct access to the document on which other budgetary processes are based. The proposal is based on OECD standards emphasising parliamentary oversight of key decisions on public finances.
Proposal 787
90 - 787 - Lucie Sedmihradská
The amendment renews the obligation for the Ministry of Finance to submit to the Government a preliminary draft of the revenue and expenditure of the state budget and state funds. The proposal is to be submitted by 31 May and the government is to discuss and possibly modify it by 20 June. The obligation was abolished from 2024 to reduce administration, but according to the drafters, practice has shown that its absence reduces transparency and timely political debate on the budget. The aim is therefore to bring this step back into the state budget preparation process.
Proposal 788
90 - 788 - Lucie Sedmihradská
The amendment introduces an obligation for the Ministry of Finance to publish state budget measures within 30 days of their approval in electronic form with remote and continuous access. The aim is to increase the transparency of the state budget and to harmonise the rules for the publication of budget measures by local governments. No new records are introduced, as the data already exist in the budget system, only new public access.
Proposal 795
90 - 795 - Marek Novák
The amendment changes the method of financing the construction of low-carbon energy sources (especially nuclear energy) so that instead of direct financing from the state budget, funds will be provided from off-budget accounts subordinate to the state treasury. The Ministry of Industry and Trade will provide them to the investor as repayable and interest-bearing funds, subject to government approval, with the interest rate being derived from the cost of the national debt with a minimum of 2%. At the same time, the budgetary rules are modified so that the investor’s accounts are part of the Treasury system and that the expenditure on the construction of the low-carbon power plant is not counted towards the amount of public debt. The proposal also replaces the original arrangement of repayable financial assistance from the state budget with a new financing scheme through off-budget accounts.
Proposal 797
90 - 797 - Patrik Pařil
The amendment makes mainly technical adjustments to the amendment to the budgetary rules. It clarifies the recording of non-investment subsidy actions by introducing a new requirement to indicate the date of entry into force of the decision on the subsidy or the date of effectiveness of the contract. It also simplifies the rules for energy service contracts with guaranteed results (EPCs) by removing the previous conditions and restrictions for their conclusion by State organisational units. It also aligns the effective date of the amendments regarding the SAO to January 1, 2027, to avoid interpretive confusion.
Proposal 825
90 - 825 - Alena Schillerová
The amendment modifies the rules for the preparation of the state budget and its amendments so that the procedures for amending the State Budget Act are clearly set out and the administrative burden of amending the budgets of certain constitutional institutions in agreement with the Ministry of Finance is reduced. It fundamentally changes the methodology of the fiscal rules: instead of the current system of expenditure limits and total expenditure, the law now explicitly introduces the primary structural balance of the public sector as a key indicator. This indicator is used to derive the expenditure frameworks of the state budget and state funds in line with EU rules, and a correction mechanism for management deviations is added. The proposal also allows for an increase in expenditure when amending the budget, provided that it is simultaneously covered by additional revenue or other specific resources.
Proposal 826
90 - 826 - Alena Schillerová
The amendment extends the possibility to exceed the expenditure limits of the state budget for the financing of defence from the originally set period until 2033 to 2036, if the expenditure exceeds 2% of GDP. It also makes it possible to exceed the expenditure limits for the financing of selected strategic infrastructure projects (e.g. motorways, railways, water structures, nuclear resources) listed in the Annex to the Strategic Infrastructure Act. The list of these constructions is firmly linked to the wording of the law in force on 1 January 2026 so that it is not automatically extended in the future. The aim is to increase the flexibility of the state budget in financing defence and key infrastructure.
Proposal 836
90 - 836 - Karel Haas
The amendment modifies the government’s reform of fiscal rules to maintain tighter budgetary discipline. It proposes to maintain the rule that pension surpluses must be placed in a special reserve account instead of being used for current government expenditure. At the same time, it abolishes some of the government’s proposals that would allow the government to increase spending significantly without approval from the Chamber of Deputies or expand the so-called escape clauses in the event of security threats. It also temporarily retains the current stricter rules for public spending frameworks for 2027-2028.
Proposal 837
90 - 837 - Karel Haas
The amendment modifies the government’s reform of fiscal rules to maintain tighter budgetary discipline. It abolishes part of the changes that would allow the government to significantly increase spending without approval by the Chamber of Deputies and expand the so-called escape clauses when security risks threaten. It also maintains the special pension reserve account, so that any surpluses of the pension scheme should continue to be placed in reserve instead of being used for current expenditure. At the same time, it proposes that the existing stricter rules on expenditure frameworks and structural balances still apply for 2027-2028.
Proposal 839
90 - 839 - Vendula Svobodová
The amendment clarifies the rules for extraordinary overruns of state budget expenditure in security crisis situations. The government could exceed total expenditure by up to 10% only for defence expenditure reported according to the NATO methodology. The aim is clearly to limit the use of this exceptional budgetary measure exclusively to national defence and to prevent its use for other purposes.
Proposal 857
90 - 857 - Marian Jurečka
The amendment proposes to delete the part of the government proposal that amends the Act on the Rules of Budgetary Responsibility, leaving the current legislation unchanged. This would avoid the introduction of new fiscal rules and adjustments related to the government proposal. The submitter argues that the proposed changes would lead to a weakening and opacity of budgetary discipline and to greater scope for exceptions or expenditure increases. The aim is to maintain the existing, stricter and clearer rules for public finance management.
Proposal 859
90 - 859 - Marian Jurečka
The amendment adds an explicit principle to the introductory provision of the Fiscal Responsibility Rules Act that the state and public institutions should manage responsibly and should not finance current expenditure with debt in the long term. Debt should only be allowed in exceptional circumstances or for investments with long-term benefits. The aim is to give the law a clear value framework and to emphasise that public finances should not pass on the costs of current consumption to future generations. The proposal also systematically defines the principles of the law and the remit of the budgetary institutions.