The bill extends Czech filing deadlines: tax returns are now due 22 months after the tax period (up from 10 months), and information returns 15 months (18 months for first filings), up from 10 months.
The Czech Republic’s government published Law No. 316/2025 in the Official Gazette on 2 September 2025, which amends the Law on Top-Up Taxes for Large Multinational Groups and Large Domestic Groups, implementing the Minimum Taxation Directive (2022/2523).
The bill extends the filing deadlines for the Czech domestic top-up tax and information returns. Tax returns are now due 22 months after the tax period ends (previously 10 months). Information returns are due 15 months after the tax period ends (18 months for first returns), up from 10 months.
The changes apply retroactively to tax periods starting from 31 December 2023.
Earlier, the Czech Republic’s Ministry of Finance released a draft amendment to introduce a top-up tax, aligning with the EU directive on global minimum tax that took effect on 31 December 2023.
