The Act creates a national framework for the application of the Border Carbon Offset Mechanism (CBAM) under EU law and clearly sets out the rights and obligations of importers of selected goods. It establishes rules for the handling of CBAM certificates, control of declarations and determination of penalties, including penalties linked to EU rates and inflation. At the same time, it distributes competences between ministries and customs authorities, strengthens the exchange of information with the European Commission and is intended to reduce legal uncertainty for importers from 2026 and contribute to climate protection.

The Act adapts Czech law to the directly applicable EU regulation on ecodesign of sustainable products and establishes a unified system of state administration, supervision and cooperation between authorities. It introduces and clarifies the obligations of manufacturers, importers, distributors and online marketplaces, including information obligations in Czech and cooperation with the supervisory authorities. It significantly strengthens the sanction framework, introducing graduated fines of up to CZK 20 million and the new possibility of temporary exclusion from public procurement. It clarifies and strengthens the prohibition of destruction of unsold consumer products and makes consequential changes to sectoral laws for uniform enforcement.

The Act increases the total amount of the parental allowance from CZK 350 000 to CZK 370 000 with effect from 1 January 2027 and abolishes the limit on a child’s attendance at pre-school establishments to meet the personal care requirement. It introduces an automatic indexation mechanism that will allow the government to periodically increase the parental allowance in line with inflation when prices rise by at least 5%. The aim is to maintain the real value of the benefit, increase predictability for families and limit one-off step increases. The changes apply to children born or taken into care from 1 January 2027.

The law substantially amends the criminal law to strengthen the fight against trafficking in human beings and to fully implement the 2024 EU Directive. It significantly expands the offences of trafficking in human beings to include new forms of exploitation and introduces a new offence of knowingly using the services of victims, with stricter protection for children. It strengthens the principle of non-punishment of victims, extends protection against the dissemination of intimate material and regulates criminal proceedings. At the same time, it amends the rules on community service and incorporates these changes into the social and legal protection of children and the youth justice system.

The law increases the social security premium discounts for employers who employ people from vulnerable groups, especially carers, parents of young children, older workers and people with disabilities. The discount increases from 5% to 10% in general and up to 20% for employees caring for a loved one with severe or total dependency. The aim is to promote part-time employment, reconciliation of work and family life and stability in working relationships. The law comes into force on 1 January 2027.

The law extends the maximum long-term care support period from 90 to 180 calendar days to allow for longer home care for seriously ill loved ones. Extension beyond 90 days is now only possible with the approval of the health insurance authority upon application by the attending physician, who may approve a shorter period. Clear rules on electronic communication, time limits for decisions and information obligations of the doctor towards the person being treated are introduced. The amendment strengthens social security for families, promotes reconciliation of work and care and reduces pressure on institutional care.

The Act introduces the central digital accommodation register eTurista, which unifies the existing registration and reporting obligations and adapts Czech law to the new EU regulation on short-term rentals. It significantly expands the obligations of accommodation providers and online platforms, prohibits offering accommodation without registration and introduces high penalties of up to CZK 10 million. It increases the maximum fee per stay from CZK 50 to CZK 100 and improves its enforceability for the benefit of municipalities. The register also contains extensive data on foreigners and replaces reporting to the foreign police, thus strengthening migration control and security.

The bill establishes a uniform statewide framework for regulating the use of cell phones and other electronic devices in schools. It provides for a legal ban on their use during school hours, particularly for children under 10 years of age, and restrictions up to 15 years of age, with exceptions for teaching, teacher discretion and health reasons. The law gives schools the backing to temporarily remove devices when rules are broken and unifies previously divergent practices between schools. The goal is to protect concentration, quality of instruction, and healthy development of children.

The Act introduces the automatic and free of charge establishment of a data box for foreigners who become entitled to benefits from the Czech social system or pension payments. Labour offices and social security authorities are now required to inform the Digital and Information Agency without delay when such entitlements are granted. The aim is to improve communication between the state and foreigners, speed up delivery and reduce the administrative and financial burden. The law does not change benefit entitlements, it only sets up a new communication mechanism.

The law introduces a new institution of diversion of property of unexplained origin, which allows the state to remove property likely to have been derived from criminal activity even without a conviction. It significantly changes criminal law, procedural procedures and the administration of state property, including asset seizure, third party protection and judicial review. It harmonises terminology, broadens the range of offences for property sanctions and strengthens international cooperation within the EU. The law implements the European Confiscation Directive and comes into force on 1 July 2026.

The law introduces a new institution of the withdrawal of assets of unexplained origin as a special judicial procedure following criminal proceedings, even without the conviction of a specific person. It allows the State to withdraw property whose lawful origin has not been reliably proven and is reasonably linked to serious criminal activity, while protecting the rights of the persons concerned, victims and bona fide third parties. The legislation lays down detailed procedural rules, a minimum value of property, the exclusion of interference with the means of basic necessities of life and strengthens the prevention of serious crime. The law comes into force on 1 July 2026 following the transposition of the EU confiscation directive.

The Act fundamentally modifies the exercise of public guardianship by municipalities to make it more flexible, efficient and better controlled. It allows the transfer of the exercise of public guardianship between municipalities by public contract or by county decision and clearly sets out the court’s procedures for appointing another suitable municipality. It introduces mandatory collection and transmission of data on the number of guardians and designates the Ministry of Labour and Social Affairs as the central authority for this area. The aim is to improve the protection of persons with disabilities and the quality of guardianship from 1 January 2027.

The Act amends the rules of the register of contracts and introduces a value limit for the exemption for contracts with natural persons not acting in the course of business. Now, these contracts are not published only up to the value of CZK 500,000 excluding VAT, whereas previously there was an exemption without any limit. Contracts above this amount must be published in order to strengthen transparency in the handling of public property. Transfers of immovable property remain compulsorily published at all times and the change will only apply to contracts concluded from 1 January 2027.

The Act comprehensively amends the rules of international cooperation in tax administration and implements the DAC 8 and DAC 9 directives, particularly in the area of crypto-assets and top-up taxes. It introduces mandatory automatic exchange of information on crypto-assets, strict identification and reporting obligations for service providers and financial institutions and significantly expands the scope of shared tax data. At the same time, it strengthens control and sanction mechanisms, including high fines, registration of operators and prohibition of non-cooperative operators. The aim is to increase tax transparency, reduce tax evasion and better regulate digital and cross-border financial activities.

The law fundamentally reforms the Czech fiscal framework in line with new EU legislation, in particular by replacing the monitoring of the structural deficit with a net expenditure growth rule binding at EU level. It strengthens the powers, independence and duties of the National Budget Council and the Committee on Budget Forecasts and regulates the link between the state budget and the new medium-term fiscal plan. It introduces more flexible budgetary rules for crisis, defence and security situations, including the possibility of exceeding expenditure limits, and regulates the financing of health insurance companies. Failure to transpose would expose the Czech Republic to the risk of EU management and financial sanctions.

The Act changes the rules for handling pension reserve funds. It removes the possibility to use these funds directly for the payment of pensions in order to avoid circumventing the purpose of the reserve and dissolving surpluses. It maintains their use to cover the pension deficit and now allows them to be used for subsidised investments in social infrastructure. The objective is the long-term sustainability of the pension system and the response to demographic developments.

The law modifies the deadlines and transitional rules for the introduction of the state social assistance benefit and shifts several key deadlines from spring to summer 2026 (e.g. the start of entitlement from April to July). The Labour Office now has until 31 July 2026 to decide on some applications submitted at the end of 2025. It also adds a link of this benefit to the subsistence and living wage system and makes related changes to the Social Services Act and other regulations. Some other changes take effect later, in 2026 and 2028.

The bill explicitly regulates the form and use of the regional emblems and flags of Bohemia, Moravia and Silesia in the Czech legal system for the first time. It establishes their exact heraldic form and stipulates that they may be used in a dignified manner by anyone. The aim is to symbolically strengthen the historical continuity and significance of the lands of the Czech Crown without financial or administrative consequences. The law is due to come into force on 1 January 2027.

The Act expands the investment options of supplementary pension savings with the aim of increasing the long-term appreciation of savings for old age. It allows compulsory conservative funds to invest on a limited basis in shares traded on regulated EU and OECD markets, and participatory funds to invest in private equity and venture capital funds. At the same time, it introduces precise definitions of these funds and sets a strict limit whereby investments in private equity and venture capital can account for no more than 10% of a participating fund’s assets. The amendments are set to take effect from 1 January 2027.

The law technically regulates the related regulations to the new state social assistance benefit. It explicitly provides that the state social assistance benefit is not counted as income for the purposes of the subsistence minimum. It also postpones the entry into force of the already approved changes: the new minimum amount to 1 July 2026 and the changes in the scope of countable income to 1 June 2028. The aim is to simplify administration and ensure smooth implementation without impact on benefit recipients.