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Top-up taxes – Changes proposed by the OECD and confirmed by the EU Top Up Tax

On 5 January 2026, the OECD published a document on the “Side-by-Side Package” on its website. This is another OECD document which, among other things,...

Petr Němec
| 4 min read | January 16, 2026
Amendment to the Act on Accounting, Auditors and Additional Taxes published in the Collection of Laws Audit of financial statements

On 2 September 2025, Act No. 316/2025 was promulgated in the Collection of Laws, which contains the changes that were adopted (and have been discussed for...

3 min read | September 8, 2025
Top-up Taxes – Can we rest assured in the Czech Republic now? International Taxes Advisory

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).

4 min read | July 28, 2025
Top-up taxes – recent developments Top Up Tax

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...

5 min read | July 22, 2025
Amendment to the Czech Act on Top-up Taxes is being finalized Top Up Tax

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...

3 min read | June 30, 2025
Further developments in the area of top-up taxes International Taxes Advisory

Further to our earlier information ( here ), we would like to give you a brief update on the situation.

3 min read | June 3, 2025
Top-up taxes – current developments in the Czech Republic International Taxes Advisory

We would like to inform you briefly about the current development of legislation in the area of top-up taxes in the Czech Republic.

Petr Němec
| 4 min read | April 8, 2025
Amendment to the Top-Up Tax Act still “only” in its second reading in the Chamber of Deputies International Taxes Advisory

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.

3 min read | March 11, 2025
Compensatory taxes (Pillar 2) – Development in the OECD and in the Czech Republic International Taxes Advisory

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.

5 min read | January 28, 2025
Financial Statements for 2024 and Top-Up Taxes International Taxes Advisory

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...

Petr Němec
| 5 min read | November 22, 2024
Amendment to the Act on Top-Up Taxes is already in the Chamber of Deputies Corporate income tax

In May 2024, we informed you in our article that the Ministry of Finance of the Czech Republic has submitted an amendment to Act No. 426/2023 Coll., on...

3 min read | September 10, 2024
Amendment to the Act on top-up taxes – clarification of terms and interpretations Corporate income tax

Although Act No. 426/2023 Coll., on top-up taxes for large multinational groups and large domestic groups (top-up tax act), could not yet be applied in practice (it is effective from 31 December 2023), at the end of April 2024 the Ministry of Finance of the Czech Republic submitted a draft amendment to the Act.

4 min read | May 7, 2024
Equalisation tax, Czech implementation of the EU Directive International Taxes Advisory

Further to our last article of May 2023 , we would like to inform you about further developments in the area of Pillar 2, i.e. the implementation of Council...

Petr Němec
| 7 min read | September 12, 2023