The Czech government has submitted a draft bill to parliament implementing DAC8 and DAC9 into domestic law, introducing new reporting obligations for crypto-asset service providers and rules for exchanging Global Anti-Base Erosion (GloBE) tax information, in line with OECD and EU standards.
The Czech Republic’s government has submitted a draft bill to parliament for review, which it approved on 2 February 2026.
The bill transposes 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.
The bill will now undergo the standard parliamentary approval process.
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 exchanging 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 come into effect, it must be approved by both the lower chamber and the Senate of parliament, signed by the President, and published in the Official Gazette.
Earlier, the European Commission issued formal notices to 12 Member States, including the Czech Republic for not fully implementing Directive (EU) 2023/2226 (DAC8) on crypto-asset information exchange, and to 10 Member States for incomplete transposition of Directive (EU) 2025/872 (DAC9) on GloBE information returns in its January 2025 infringements package issued on 30 January 2026.
