Czech Republic: Draft Pillar Two tax and information return forms, extension of deadlines

Reflect pending amendments to Pillar Two legislation

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July 1, 2025

The Ministry of Finance published draft forms for the tax and information returns for allocated and top-up tax under the Pillar Two rules. The tax return is common for both taxes, as is the information return, which is based on the GloBE information return (GIR).

In addition, both reflect the pending amendments to the Act on Top-Up Taxes (including an extension of the deadlines for filing) and to the Act on International Tax Cooperation (implementing a uniform format for the information return and the exchange of information within the EU (DAC9)).

Read a June 2025 report prepared by the KPMG member firm in the Czech Republic

The Chamber of Deputies has now approved the amendment to the Act on Top-Up Taxes extending the deadlines for filing the first-time Czech top-up tax and information returns to 18 months after the end of the taxable period, as well as making certain other changes to adapt the rules for the determination of the Czech top-up tax to the model rules. The amendment now heads to the Senate.

Read a June 2025 report prepared by the KPMG member firm in the Czech Republic

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