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…
Upcoming amendment to the Top-Up Taxes Act is delayed in the legislative process
On 13 February 2025, the Czech Chamber of Deputies passed the first reading of Parliamentary Document No. 783, which proposes amendments to Act No. 416/2023 Coll., on Top-Up Taxes For Large Multinational Groups…
What is the current status of Pillar II implementation in Europe?
In recent months, many states have made legislative changes related to implementing the Pillar II regulation. A brief overview of the most important updates is provided below.
Current rules and news in the Top-Up Taxes Act
In the Chamber of Deputies of the Czech Republic, the new Parliamentary Document no. 783, amending Act no. 416/2023 Coll., on Top-Up Taxes for Large Multinational Enterprise Groups and Large-Scale Domestic Gro…
OECD Pillar Two updates
On 17 July 2023, the OECD/G20 Inclusive Framework on BEPS published a package of documents on the implementation of the Pillar Two global minimum tax rules (“Pillar Two”). The package includes additional admini…
Global minimum tax: draft transposition approved by the Czech government
On 16 August 2023, the Government of the Czech Republic approved the new bill of the Top-up Taxes Act to ensure a minimum level of taxation of large-scale multinational and domestic groups. This is the transpos…