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…
Abolition of the limit of CZK 40 million for exempt income from the sale of securities and shares for individuals
On 10 September 2025, the Chamber of Deputies discussed amendments to Parliamentary Document No. 926 (laws related to the government's bill on the Uniform Monthly Employer's Report), which were proposed by th…
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…
Current Progress of Legislative Amendments in the Area of Taxation and Accounting
The Senate has discussed important changes in the area of taxation and accounting. Some proposals were approved without modifications, while others were returned to the Chamber of Deputies with amendments. Belo…
Results of key bill discussion in the Chamber of Deputies of the Czech Republic
On Friday, 27 June 2025, the 146th session of the Chamber of Deputies of the Czech Republic took place, where deputies discussed in the third reading laws that will significantly affect the tax and accounting …
Significant last-minute changes to tax laws
On May 29, 2025, the Chamber of Deputies of the Czech Republic met to discuss amendments to tax laws. With the end of its term approaching, the ministries had one of the last opportunities to push through thei…
Expected shifts in the effectiveness of the new Accounting Act and the accompanying law
For some time now, we have been informing you about the preparations for the new Accounting Act and the related accompanying legislation, which, among other things, significantly amends the Income Tax Act. All …
Supreme Administrative Court rejects abuse of law in debt-push-down merger
In its decision No. 8 Afs 246/2022 of 25 June 2024, the Supreme Administrative Court addressed the issue of abuse of law concerning the application of interest on the so-called acquisition loan. We are pleased …
The Ministry of Finance of the Czech Republic has published a new Accounting Act
After a year since the end of the external comment procedure, the Ministry of Finance of the Czech Republic has published a draft of the new Accounting Act, thus introducing a long-awaited concept of the new ac…
Consolidation package heading to the Senate
On 13 October 2023, the consolidation package, or print no. 488 of the Chamber of Deputies, passed its third reading in the Chamber of Deputies of Parliament of the Czech Republic and was referred to the Senate…