Starting 1 July 2025, taxpayers can receive a full 100% penalty waiver, contingent on their cooperation and compliance, replacing the previous 75% limit.
The Czech Republic has published Financial Bulletin No. 12/2025 on 10 September 2025, which outlines updated guidelines for requesting waivers of tax penalties, interest, and fines.
Under the new rules, effective from 1 July 2025, taxpayers may now qualify for a full (100%) waiver of penalties, a notable shift from the previous 75% limit.
The updated instructions emphasise that eligibility for a full waiver will now depend on the taxpayer’s level of cooperation and adherence to compliance standards.
These changes stem from Act No. 218/2025, enacted on 30 June 2025, which introduced significant revisions to the waiver process.
Earlier, the Czech Republic’s Ministry of Finance published Decree D-72 on 10 September 2025, replacing D-67, updating rules on remitting tax charges and allowing a full waiver of penalties (instead of the previous 75% limit) for penalties incurred from 1 July 2025.
