Industries

Helping clients meet their business challenges begins with an in-depth understanding of the industries in which they work. That’s why KPMG LLP established its industry-driven structure. In fact, KPMG LLP was the first of the Big Four firms to organize itself along the same industry lines as clients.

How We Work

We bring together passionate problem-solvers, innovative technologies, and full-service capabilities to create opportunity with every insight.

Learn more

Careers & Culture

What is culture? Culture is how we do things around here. It is the combination of a predominant mindset, actions (both big and small) that we all commit to every day, and the underlying processes, programs and systems supporting how work gets done.

Learn more

Czech Republic: Legislation introducing top-up tax, implementing EU directive on global minimum tax, now effective

The law introducing a top-up tax to implement the EU directive on global minimum tax became effective on 31 December 2023.

January 17, 2024

The law introducing a top-up tax to implement the EU directive on global minimum tax became effective on 31 December 2023.

Thus, for tax periods beginning after 31 December 2023, companies and permanent establishments of groups with consolidated revenues exceeding €750 million will be subject to new taxes at a rate equal to the difference between the 15% rate and the specifically calculated effective tax rate of the group in the Czech Republic.

The Ministry of Finance also informally clarified that the transitional safe harbor rule based on the information contained in the country-by-country (CbC) report may be transitionally applied for purposes of the Czech top-up tax.

Read a January 2024 report prepared by the KPMG member firm in the Czech Republic

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP's Privacy Statement.

An error occurred. Please contact customer support.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline