The Czech Chamber of Deputies is reviewing a draft bill to implement DAC8 and DAC9 into national law, introducing new reporting and due diligence requirements for crypto-asset service providers and rules governing the sharing of top-up tax information under the global minimum tax framework.
The Czech Republic Chamber of Deputies (lower house) is reviewing a draft law, submitted on 5 February 2025, aimed at implementing the Amending Directive to the 2011 Directive on Administrative Cooperation (DAC8, 2023/2226) and the Amending Directive to the 2011 Directive on Administrative Cooperation (DAC9, 2025/872) into domestic law.
DAC8 requires crypto asset service providers to report their customers’ crypto transactions to the tax authorities. This update brings in new reporting and due diligence requirements for crypto-asset service providers. It follows the OECD’s Crypto-Asset Reporting Framework (CARF) and updates the existing Common Reporting Standard (CRS) rules for the exchange of financial account information.
DAC9 introduces new rules for sharing top-up tax information and implementing filing obligations under Directive (EU) 2022/2523 (Pillar 2 Global Minimum Tax Directive). The Ordinance includes new rules for sharing information related to GloBE (Global Anti-Base Erosion) tax reporting. This includes the exchange of Top-up Tax Information Returns and establishes how multinational groups must file these reports, allowing central submission by the ultimate parent company or a designated filing entity.
For the bill to take effect, it must receive approval from both the lower chamber and the Senate, be signed by the President, and be published in the Official Gazette.
Earlier, on 5 February 2026, the Czech Republic’s government submitted a draft bill to parliament for review for transposing DAC8 and DAC9 into domestic law.
