10. 9. 2025
10. 9.
2025
JMHZ accompanying bill passed by chamber of deputies


On 10 September 2025, the chamber of deputies passed an accompanying bill to the Act on Single Monthly Employer Reporting (in Czech Jednotné měsíční hlášení zaměstnavatelů or JMHZ) reflecting the senate’s amending proposals.
The changes proposed by the senate, mainly concerning the Income Tax Act, have thus been adopted.
We have already reported on the main changes resulting from the accompanying bill and the senate’s amendments.
Apart from amending the employers’ administrative duties, the JMHZ accompanying bill also contains major changes to the Income Tax Act, including:
- changes to provisions concerning research and development allowances;
- abolition of the annual limit of CZK 40 million for the exemption of income from the sale of securities and shares in commercial corporations, while retaining this limit only for income from the sale of crypto assets;
- introduction of a new system of taxing income from exercising qualified employee options granted by qualified employers to qualified employees;
- abolition of withholding tax for agreements on work outside employment (or small-scale employment) and remuneration of statutory body members who are Czech tax non-residents;
- clarification of the definition of leisure-related employee benefits;
- addition of the definition of a low-emission vehicle for Income Tax Act purposes to the act’s wording.
The bill will now go to the president for signature. If signed, it will be published in the Collection of Laws and will enter into force in accordance with its transitional provisions.
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