Top-up tax forms published
The Czech Financial Administration has published the filing forms relating to the Czech qualified domestic top-up tax and the GloBE top-up tax which were introduced in the Czech Republic as of 2024 under Act No…
Tax Alert: Extended filing deadlines for the Czech top-up tax
On 2 September 2025, an amendment to Act No. 416/2023 Coll., on Top-up Taxes for Large Multinational and Large Domestic Groups, was published in the Collection of Laws. As of 3 September 2025, long-awaited chan…
Pillar II: What awaits the taxpayers of the Czech top-up tax with the delay of the amendment of the act?
The discussion on the amendment to the Top-Up Taxes Act (Pillar II), which was supposed to undergo its second reading at the April session of the Chamber of Deputies, has been postponed. This increases the ri…
Can we expect a revival in investment incentives?
After lengthy discussions, the interdepartmental comment procedure for the long-awaited amendment to the Investment Incentives Act has been completed. At the same time, a new government regulation has been prep…
Additional claim of higher tax relief for investment incentives is possible
Taxpayers who were promised an investment incentive can claim tax relief in their tax return, which might, in some cases, reach up to 100% of their tax liability. However, what should be done when a company fin…
Is there going to be a change in the approach to applying tax depreciation “to the maximum extent possible” by recipients of inves…
Last December, the Regional Court in Brno delivered a very interesting judgment which, contrary to the standard practice, admitted that the recipient of an investment incentive in the form of tax relief is not …
Important changes to investment incentives
The former government approved two important changes in the area of investment incentives during November 2021. The first one is a new map of regional aid, which adjusts the percentage of aid granted in each re…
Investment incentives – what is worth knowing
In this article, we would like to present a few terms from the world of investment incentives that are useful to know if you are already using an incentive or just thinking about it.
News in investment incentives
In response to the ongoing Covid-19 pandemic, the legislative boom did not forget about investment incentives and the sphere of popular state aid saw positive changes. What are the news for which applicants nee…
Upcoming amendment to the Act on Investment Incentives will allow extending deadlines for complying with conditions
In response to the current pandemic situation, the government brings another support measure (Document of the Chamber of Deputies no. 1059) that would allow investment incentive recipients to extend the deadlin…