Czech authorities have introduced mandatory filing forms for the OECD's Pillar Two global minimum tax, effective from 30 June 2026. Multinationals must submit top-up tax returns and information returns in XML format, with deadlines ranging from 15 to 22 months after each fiscal year ends.
The Czech government published Decree No. 68/2026 on 20 May 2026, approving tax forms for multinational enterprises under the OECD’s Pillar Two global minimum tax framework.
What companies need to file
Two separate returns are now mandatory. The first is a top-up tax return covering both the Czech domestic top-up tax (QDMTT) and the international top-up tax under the IIR/UTPR arrangement. The second is an information return that serves as the GloBE Information Return (GIR), required for reporting purposes.
Filing deadlines and format
All submissions must be made electronically in XML format. The top-up tax return is due within 22 months following the end of the relevant fiscal year, while the information return has a tighter deadline of 15 months (extended to 18 months for the initial year). Both deadlines cannot begin earlier than 30 June 2026.
The decree specifies that submissions may be filed in languages other than Czech, provided they maintain the required XML structure. Organisations must select which tax type applies and complete the corresponding form accordingly.
