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…
Subsidies to support electromobility from the National Recovery Plan
The Ministry of Industry and Trade has published a call called “Electromobility Guarantee” where businesses of all sizes can apply for support for emission-free (battery and hydrogen electric) vehicles and charging stations in the form of a guaranteed instrument combined with a subsidy component.
Supported categories of emission-free vehicles and subsidy amounts:
The support is provided in the form of a portfolio bank guarantee of up to 70% of the principal amount of a commercial loan from a leasing company or commercial bank in combination with a financial contribution – a subsidy. The total aid (i.e. the loan guarantee including the financial contribution) must not exceed the de minimis public aid limit. The range of aid amounts is as follows:
| Category | Amount of the guaranteed loan | Financial subsidy per vehicle |
| M1 (passenger vehicle) | From CZK 300 thousand to CZK 1.5 million | Up to CZK 200 thousand/vehicle |
| N1 (freight vehicle) | From CZK 300 thousand to CZK 2 million | Up to CZK 250 thousand/vehicle |
| N2 up to 4.25 t (freight vehicle) | From CZK 300 thousand to CZK 2.5 million | Up to CZK 300 thousand/vehicle |
| Hydrogen-powered vehicle | From CZK 300 thousand to CZK 2.5 million | Up to CZK 300 thousand/vehicle |
| AC charging station | Up to CZK 100 thousand | Up to CZK 50 thousand/station |
| DC charging station up to 40 kW | Up to CZK 250 thousand | Up to CZK 100 thousand/station |
| DC charging station over 40 kW | Up to CZK 400 thousand | Up to CZK 150 thousand/station |
Who may apply?
- Small, medium and large enterprises
Specific requirements of the call:
- Separate charging stations cannot be purchased without an emission vehicle.
- It is not possible to purchase emission-free vehicles with a purchase price higher than CZK 1,500,000 excluding VAT.
- Prohibition to sell the subsidised vehicle or charging station for 24 months after the financial contribution has been made.
- The vehicle/charging station must not be ordered before 1 February 2022.
- When the guarantee agreement is concluded, the beneficiary of the aid will not pay any fee to the administrator of the financial instrument for the duration of the guarantee, and the duration of the loan must be at least 12 months.
Dates and deadlines:
Start date for receipt of applications: TBA (Q1 2024)
End date for receipt of applications: 30 September 2025
Latest date for completion of the physical implementation of the project: 31 December 2025
