The President of the Czech Republic signed a bill amending the Act on Top-Up Taxes, aligning Pillar 2 filing and local tax deadlines with OECD timelines.
The President of the Czech Republic, Petr Pavel, signed a bill amending the “Act on Top-Up Taxes” to implement the EU Minimum Tax Directive. The Act aligns the filing timeline for the global anti-base erosion (GloBE) information return (GIR) with the OECD deadline.
The approved changes were published in the Official Gazette on the same day.
Under the amendment, the GIR must be submitted within 15 months of the end of the reporting period, or 18 months for the first-time filing. For the 2024 calendar year, the first-time filing deadline is therefore 30 June 2026.
The same deadline also applies to notifications when the GIR is submitted in another jurisdiction where the group operates.
In addition, the bill establishes that local tax returns and related payments must be finalised no later than 22 months after the close of the fiscal year. For the 2024 year, this sets the deadline at 31 October 2026.
Earlier, the Czech Senate approved an amendment to the Act on top-up taxes, extending the deadlines for the initial submission of Czech top-up tax information and tax returns.
