Scope: Part One–Part Five; § 2–§ 144; pages 1–15.

The Act primarily amends the housing support system: it transfers a number of responsibilities from contact points to the Labor Office, repeals certain existing procedures and guidelines, and further digitizes the submission of applications, decision-making, and case management. At the same time, it expands the group of individuals eligible to apply for the registration of a need for support measures, including asylum seekers, recipients of subsidiary protection, and certain foreign nationals with residence permits, and introduces a priority procedure for particularly urgent cases, especially those involving domestic violence, for families with children, and for people experiencing homelessness. Significant changes are being made to housing registries and reporting requirements, while certain provisions and related government regulations are being repealed. Furthermore, the Labor Office’s jurisdiction in the area of housing support is being expanded, and a transitional period is being introduced for entrepreneurs in the field of counseling psychotherapy.

The proposed Act represents a complete recodification of Czech accounting law, replacing the existing Accounting Act and providing a unified regulation of who qualifies as an accounting entity, what obligations such entities have, and under what rules they keep accounts and prepare individual and consolidated financial statements. The role of financial reporting for external users is fundamentally strengthened, a statutory conceptual framework inspired by IFRS is introduced, and emphasis is placed on the faithful representation of the economic substance of transactions, the quality of information, and transparency.

The Act changes the scope of accounting entities: self‑employed individuals and small non‑profit organizations are not mandatory accounting entities (a voluntary regime applies), while large and publicly significant entities are subject to substantially broader obligations in the areas of consolidation, non‑financial reporting, sustainability reporting, reports on income taxes, and payments to public budgets. The use of international accounting standards, functional currency and fair value measurement is expanded; at the same time, targeted reliefs and simplifications are introduced for micro and small accounting entities with the aim of reducing administrative burdens.

Liability for breaches of accounting obligations is significantly tightened: the Act introduces new categories of administrative offences, extends limitation periods, lays down clear rules for the calculation of penalties (up to 10% of assets or tens of millions of CZK), and strengthens the powers of tax authorities and the Ministry of Finance. The practical impact is a marked increase in business transparency, improved informative value of accounting information for the state, investors, and the public, but also higher demands on the accuracy, timeliness, and completeness of accounting and tax reporting.

The Act transposes EU Directive 2024/1799 and introduces a new obligation for manufacturers, or where applicable importers or distributors, to repair selected products even after the expiry of the statutory warranty period, provided that EU repairability requirements have been laid down for them. Manufacturers may not refuse a repair solely because it was previously carried out elsewhere and must ensure that the repair is provided within a reasonable time and at a reasonable price, while being obliged to ensure the availability of spare parts, information and tools necessary for repairs. At the same time, the Act prohibits technical, contractual or software-based restrictions on repairs and supports the involvement of independent repairers.

Consumers are granted the right to request a European repair information form, which transparently sets out in advance the price, duration and conditions of the repair and is binding on the repairer for at least 30 days; if the repairer does not inform the consumer of the price of diagnostics in advance, it is deemed to be free of charge. The legislation further introduces a European online repair platform with free access for consumers, intended to facilitate the search for repair services and support the circular economy. Supervision of compliance with the obligations is entrusted to the Czech Trade Inspection Authority, and breaches of key obligations may result in sanctions of up to CZK 5,000,000, with the Act entering into force on 31 July 2026.

The law responds to a judgment of the European Court of Human Rights and introduces a mandatory regular judicial review of the detention of juveniles prosecuted for particularly serious offences, at least once every three months, as is the case for adults.

The aim is to eliminate the existing discriminatory differences in the treatment of juveniles in detention and to strengthen the protection of their right to personal liberty, including clearer rules for extending detention and for judicial decision-making.

At the same time, the law emphasises that, in the case of children and juveniles, priority should be given to resolving the matter otherwise than through formal judicial proceedings, where possible and appropriate, and strengthens the use of alternatives to detention.

The law also amends technical and procedural rules on detention (the calculation of its duration, concurrent court decisions, immediate release upon expiry of the time limit) so that the legal framework is not more stringent than that applicable to adult defendants.