The Senate has approved an amendment on 27th April 2016 to the Criminal Code to the effect that even the act of preparing for tax evasion is a criminal offense. The amendment must be signed by the President for becoming law. The objective of this amendment is to criminalize any form of legitimate tax planning and tax optimization. This provision applies to the instances of deliberate tax evasion. In accordance with the Minister, the new provision pursues to address those actions which have the indications of a future criminal offense.
OECD: Financing SMEs and Entrepreneurs 2016
Related Posts

Czech Republic, Gabon initials new income tax treaty
The Czech Republic and Gabon have concluded negotiations and initialled a new income tax treaty on 1 October
Read More
Mauritius: Cabinet approves income tax treaty with Czech Republic
The Mauritius Cabinet approved the signing of an income tax treaty with the Czech Republic on 25 September
Read More
Czech Republic: Senate approves income tax treaty with Argentina
The Czech Republic Senate has approved the ratification of the income and capital tax treaty with Argentina on 30
Read More
Czech Republic: MoF reinstates fuel price controls as Middle East tensions mount
The Czech Republic’s Ministry of Finance moved to cap retailers' fuel margins and reduce diesel taxes for October
Read More
Czech Republic, Uruguay initial income tax treaty
The Czech Republic and Uruguay initialled an income tax treaty on 17 September 2026, following the successful
Read More
Czech Republic reintroduces electronic sales recording, including VAT and tax relief measures
The Czech Republic’s Ministry of Finance and the Chamber of Deputies have approved the Sales Registration Act on 9
Read More