The Czech Senate approved a bill on 11 June 2025, allowing tax authorities to waive penalties upon request and enabling the government to waive tax obligations during emergencies or legal irregularities.
The Czech Republic’s Senate approved the Bill Amending Certain Acts in the Area of Tax Administration and Competence of the Customs Administration on 11 June 2025, after the Chamber of Deputies approved it on 23 April 2025.
The legislation introduces new regulations allowing the tax authority to waive tax penalties upon request. It also lets the government waive tax obligations in cases of legal irregularities or emergencies, such as natural disasters.
The Bill now awaits signing into law, with measures set to take effect from 1 July 2025.