Business tax
N/A
Wealth tax
N/A
Inheritance and gift tax
Taxation of inheritance and donations included within the income tax provisions; various exemptions apply
Property transfer tax
N/A
Capital duties and fees
No capital duties as such applicable; various administrative fees and notary duties may be connected with such transactions
Contract duties
See above
Registration fees
See above
Capital duty
See above
Domestic & Global Top-Up Tax
The Czech Republic implemented the EU directive reflecting the OECD’s Pillar Two, with the aim to set a worldwide minimum effective tax rate of 15% on corporate profits. The Czech implementation includes the opt-in into the so-called “domestic top-up tax” regime, ensuring that the Czech Republic collects its part of the group’s global top-up tax, even if the ultimate parent entity is located elsewhere. The domestic top-up tax follows the same rules as the global top-up tax as per the EU directive with a few minor local specifics.
Both the domestic top-up tax and the global top-up tax rules are effective as of 2024. However, for the global top-up tax, only the “income inclusion rule” is applied at this point. The “undertaxed profit rule” will be added to the system as of 2025, in specific cases as of 2024.
