The Czech Republic’s lower house of parliament passed a bill on 23 April 2025 amending the Tax Code.
The bill introduces a provision under Article 259a that allows for the complete waiver of tax penalties.
If passed, most proposed changes (including potential full tax penalty waivers) will take effect on 1 July 2025, with others starting on 1 January 2026 and 1 July 2026.
The bill was submitted to the Senate on 13 May 2025 for further consideration.
The legislation must be approved by the Czech Senate, signed by the President, and published in the Official Gazette before it becomes law.
