On 9 December 2020, the General Financial Directorate published a document containing most frequently asked questions and answers in relation to the mandatory disclosure of reportable cross-border arrangements (DAC6). According to the document, the tax administrator for DAC6 is the Specialized Tax Office and Czech tax administrator should accept the relevant report in either Czech or English. However, the tax administrator may request additional translation to the Czech language. Usually, the arrangement may become reportable after the first step in its implementation is made. The General Financial Directorate stated that if a cross-border arrangement is made available or is ready for implementation on or before 28 August 2020 but the first step in the implementation of the arrangement has not been made by that date.
Related Posts

Cameroon: Senate approves tax treaty with Czech Republic
The Cameroon Senate has approved the law to ratify the income tax treaty with the Czech Republic on 8 April 2025. The agreement was signed by Cameroon by the Minister of Finance, MINFI, Louis Paul Motaze and Czech Republic Ambassador to Cameroon
Read More
Argentina and Czech Republic end tax treaty talks
Argentina and the Czech Republic officials have concluded the income tax treaty on 14 March 2025. This follows after officials from both countries met from 11 to 14 March 2025 to negotiate their first-ever income tax treaty. This agreement
Read More
Czech Republic: New VAT registration rules from January 2025
The Czech Republic’s tax authority (GFD) shared details on VAT payer status and registration after a VAT law amendment went into effect on 1 January 2025. Amendment set two annual turnover thresholds for mandatory VAT registration The key
Read More
Argentina, Czech Republic begin first round of tax treaty talks
Argentina and the Czech Republic will meet from 11-14 March 2025 to initiate negotiations for their first-ever income tax treaty. This agreement seeks to eliminate double taxation on income and capital between the two countries while combating
Read More
Czech Republic clarify tax-related charges remissions
The Czech Republic’s General Financial Directorate has issued Decree D-67, which replaces Decree D-58, on 21 February 2025, providing guidance on waiving tax-related charges. This decree ensures consistent and fair consideration of requests to
Read More
Czech Republic passes bill exempting crypto asset income from tax
The Czech Republic has gazetted a legislation on 14 February 2025 which exempts specific cryptocurrency transactions from individual income tax. The bill was previously approved by parliament and is set to take effect on 15 February
Read More