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…
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…
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 …
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…
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…
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…
The Top-Up Taxes Act came into force at the end of last year, requiring affected companies to disclose in their 2024 financial statements whether they will be liable for the top-up tax, and if so, how much they…
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…