New rules allow tax authorities to waive penalties and obligations in cases of requests, legal irregularities, or emergencies like natural disasters.

The Czech Republic has published Act No. 218/2025 in the Official Gazette on 30 June 2025, introducing amendments to tax administration and customs regulations.

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.

These measures took effect on 1 July 2025.

Earlier, the Czech 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.