Filter insights by:
Filters applied:
In an article dated 28 July 2025 ( here ) we informed you that the Chamber of Tax Advisors of the Czech Republic sent its comments to the Ministry of Finance...
On 18 November 2025, the Organisation for Economic Co-operation and Development (OECD) approved an update to the OECD Model Tax Convention on Double Taxation...
On 23 July 2025, the Senate of the Czech Republic discussed and approved an amendment to the Act on Top-up Taxes (Senate Document No. 160).
In June 2025, the Ministry of Finance of the Czech Republic published a draft Decree on form submissions for top-up taxes as part of the inter-ministerial...
Following our previous information (here), we would like to inform you that on Friday, June 27, 2025, the amendment to the Act on Top-up Taxes (Parliamentary...
Further to our earlier information ( here ), we would like to give you a brief update on the situation.
We would like to inform you briefly about the current development of legislation in the area of top-up taxes in the Czech Republic.
Although it has been more than half a year since the draft amendment on the top-up tax was introduced in the Chamber of Deputies, it has not yet been approved.
We would like to inform you that further supporting documents on the application of top-up taxes were published within the OECD in January 2025.
It has been nearly a year since internet platform operators first “sweated over” the preparation of reporting for the purposes of DAC 7.
As of December 31, 2023, Act No. 416/2023 Coll., on top-up taxes for large multinational groups and large domestic groups comes into effect. This act...
The European Commission has adopted a new proposal (DAC9) to help companies with their Pillar 2 filing obligations (i.e. with respect to top-up taxes).
Although by the end of 2023 all Member States were already obliged to implement Council Directive (EU) 2022/2523 on ensuring a global minimum level of...
Summer is here and with it the time of holidays, travelling and discovering new places. Many of us use the holidays not only for relaxation, but also for...
Already in 2023, the EU Council adopted another Directive amending the EU rules on administrative cooperation in the field of taxation. This is the eighth...
On 29 February 2024, Mr Nicholas Emiliou, Advocate General at the Court of Justice of the European Union (“CJEU”) , commented on a preliminary question...
