By: Martin Hahn
June 30, 2025 3 min read
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 Print No. 783) was approved in the 3rd reading in the Chamber of Deputies. The completed document, including the proposed amendments, will be submitted to the Senate of the Czech Republic.
We therefore believe that the amendment will be finally approved in 2025. This means that the deadlines for submitting the Czech information overview and the Czech tax return for the 2024 reporting period will be moved from the original October 2025 to 2026 (June 2026 for the Czech information overview and October 2026 for the Czech Top-up tax return).
If you are subject to the regulation of Top-up tax, or if you are interested in this area, do not hesitate to contact our specialists, who have the most up-to-date knowledge of the issue.
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