The amendment of the enforcement code brings a change in the income tax on grounds of stopped distrainments. These are unenforceable distrainments of originally small amounts reaching up to CZK 1500 without accessories at maximum. If a distrainment is stopped, the creditor is newly entitled to compensation reaching 30% of the original debt. This will not be a compensation of the debt that the creditor would receive, but he will only be able to deduce it from the income tax. Natural persons as well as legal entities will be entitled to the deduction.

The credit per one stopped distrainment may reach a maximum of CZK 450. If the creditor had no tax obligation for the respective year, when the distrainment was stopped, he will be granted compensation, but unfortunately, he will receive nothing.

A new amount of penalty for late payment of social and health insurance has also been approved. The penalty will newly be measured according to the amount of late payment interest from the civil code. When the amendment takes effect from 1 January 2022, the new amount of interest will reach 8 % + the repo rate of CNB (as of 6 August 2021 it reaches 0.75%).