By: Martin Hahn
November 28, 2025 3 min read
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 (MoF) on the draft Decree on form submissions for top-up taxes, stating that it would be suitable to create a form within the EPO application for the information report and tax returns for top-up taxes.
On the website of the Financial Administration, only a form for the return of top-up tax is expected to be available, so far. However, the final form is not yet available.
The Ministry of Finance responded to the comments of the Chamber, stating that given the number of separate information report filings in the Czech Republic, developing an information report form within the EPO application would be inefficient. According to the MoF, the publication of the content structure in XML format provides the entities concerned with a sufficient basis for the use of group or external technical solutions, which are common within multinational structures.
Thus, it is very unlikely that we will see an EPO form for the top-up tax information report.
Groups of companies subject to the top-up tax will have to ensure compliance with the XML format themselves (i.e. essentially as they currently do for CbCR submissions or DAC7 notifications).
If you are subject to or interested in the regulation of top-up taxes, please, do not hesitate to contact our specialists who have the most up-to-date knowledge of the subject.
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