New income tax abatement due to discontinued enforcement proceedings (executions of debts) (No. 1031)

According to the amendment to the Rules of Judicial Execution (Act No. 286/2021 Coll.), creditors will be recently required to make an advance on the costs of enforcement proceedings in the case of long-term fruitless executions of receivables up to CZK 1,500. If the advance is not made, then the distrainer (bailiff) will stop such enforcement proceedings.
In case of such discontinued executions of debts, the creditor is entitled to a compensation in the amount of 30 % of the recovered receivable, more precisely principal, i.e. the amount without accessions (interests) and reimbursement of costs. This compensation will be provided in the form of an income tax abatement.
From 2023, fruitless enforcement proceedings with an original debt of over CZK 1,500 will be stopped analogously.

publikováno 29.09.2021
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