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…
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…
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…
Top-up tax in the 2024 financial statements
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…
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…