The Senate amended the Act on top-up taxes, extending first-time filing deadlines for the top-up tax information return and top-up tax return.
The Czech Senate has 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. The amendment has been sent to the president for signature and will be published in the Collection of Laws once signed.
New filing deadlines
Previously, both the information and tax returns for the Czech top-up tax were due ten months after the end of the reporting period, meaning 31 October 2025, for the 2024 calendar year.
Under the amendment, the Czech top-up tax information return 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 Czech top-up tax return must now be filed within 22 months of the end of the reporting period. For the 2024 calendar year, this sets the filing deadline at 31 October 2026.
Earlier, the Czech Republic’s Ministry of Finance had released draft forms for tax and information returns related to allocated and top-up taxes under the Pillar Two rules.
