The Czech Financial Administration Has Published Draft Forms for Top-Up Taxes
13. 5. 2026
The Czech Financial Administration has published draft forms for the tax return and information return relating to top-up taxes, commonly referred to as Pillar Two. These rules are intended to ensure a minimum effective taxation rate of 15% for large multinational and domestic groups in each jurisdiction in which they operate. In the Czech Republic, this area is governed by Act No. 416/2023 Coll.
The obligation primarily applies to large multinational and domestic groups with consolidated revenues of at least EUR 750 million in at least two of the four preceding accounting periods.
The information return for the transitional period must be filed within 18 months after the end of the tax period, while the tax return must be filed within 22 months after the end of the relevant reporting period. For the 2024 calendar year, the deadline for filing the information return therefore falls at the end of June 2026, and the deadline for filing the tax return falls at the end of October 2026 for entities preparing consolidated financial statements as of 31 December 2024.
All filings must be submitted exclusively in electronic form using the prescribed forms. The information return form will be available through the MOJE daně portal and will include an XML attachment in the OECD-prescribed structure for the so-called GloBE Information Return.
At the same time, the Czech Financial Administration notes that the published forms are currently only preliminary drafts and that, for actual filing purposes, it is necessary to await the issuance of the Ministry of Finance decree prescribing the official forms.
The obligation primarily applies to large multinational and domestic groups with consolidated revenues of at least EUR 750 million in at least two of the four preceding accounting periods.
The information return for the transitional period must be filed within 18 months after the end of the tax period, while the tax return must be filed within 22 months after the end of the relevant reporting period. For the 2024 calendar year, the deadline for filing the information return therefore falls at the end of June 2026, and the deadline for filing the tax return falls at the end of October 2026 for entities preparing consolidated financial statements as of 31 December 2024.
All filings must be submitted exclusively in electronic form using the prescribed forms. The information return form will be available through the MOJE daně portal and will include an XML attachment in the OECD-prescribed structure for the so-called GloBE Information Return.
At the same time, the Czech Financial Administration notes that the published forms are currently only preliminary drafts and that, for actual filing purposes, it is necessary to await the issuance of the Ministry of Finance decree prescribing the official forms.