Czech Republic

On 16 October 2026, the Czech Chamber of Tax Advisers (KDP ČR) submitted formal comments to the Ministry of Industry and Trade (MPO) on the draft Act on Adjusting Conditions for Innovative and Scalable Business, commonly known as the Startup Support Act. This legislative initiative aims to create a more favorable regulatory and tax environment

On 12 October 2026, the Chamber of Tax Advisers submitted comments to the Ministry of Finance on the comprehensive amending proposal to the Income Tax Act, which accompanies the new Accounting Act. The new Accounting Act, effective from 2026, introduces significant changes to financial reporting standards, necessitating corresponding adjustments in tax legislation. The Chamber’s comments

On 8 October 2026, the Czech Financial Administration (Finanční správa České republiky) issued a critical alert for employers regarding the reporting of income data at the start of the new calendar year for employees whose employment terminated in the previous year. This guidance addresses obligations under the Unified Monthly Employer Reporting (JMHZ) framework, which mandates

As of 7 October 2026, the Czech Ministry of Finance has unveiled a comprehensive amendment to the Income Tax Act (Zákon o dani z příjmů) that will fundamentally reshape corporate taxation. The proposal, drafted in tandem with the new Accounting Act, moves beyond mere terminology updates to implement conceptual shifts in asset valuation, depreciation methodologies,

On 7 October 2026, the Czech Constitutional Court (Ústavní soud) delivered a landmark judgment affirming that lawyer–client confidentiality (advokátské tajemství) constitutes a constitutional barrier for tax administrators during evidence gathering. The case originated from a tax audit where the financial administration sought access to communications between a taxpayer and their legal counsel. The Court ruled

On 7 October 2026, the Czech National Bank (ČNB) outlined the national implementation roadmap for the EU Instant Payments Regulation (Regulation (EU) 2024/XXXX), which becomes applicable across the Eurozone from 9 January 2027. The Regulation mandates that all payment service providers (PSPs) offering credit transfers in euro must enable instant payments (settlement within 10 seconds,

On 6 October 2026, the Chamber of Tax Advisers of the Czech Republic (KDP ČR) submitted formal comments to the Ministry of Finance regarding a draft amendment to the Income Tax Act. The proposal introduces an extraordinary tax on the increase of refinery margins, aimed at capturing windfall profits in the energy sector. The Chamber’s

In a judgment dated 5 October 2026, the General Court of the European Union (Case T‑XXX/XX) addressed the VAT treatment of a contribution in kind of real estate to a company whose sole shareholder is the contributor. The Court held that where the contributor receives no actual consideration (i.e., no shares issued beyond existing ownership,

Starting 1 November 2026, the Czech Financial Administration (Finanční správa) launches the registration of ‘reporting units’ (hlásicí jednotky) under the new Electronic Sales Reporting system (EET 2.0). This concept, absent in the original EET regime, defines the granularity at which sales data must be transmitted to the tax authority in real time. Each reporting unit

The Czech Ministry of Finance confirmed on 2 October 2026 that the launch of EET 2.0 (Electronic Sales Reporting) will proceed in January 2027, with the first month designated as a ‘trial period’ rather than a postponement. During January, taxpayers must transmit sales data in real time, but administrative penalties for technical failures will be