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,...
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...
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.
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...