Czech Republic: Extension of deadlines for first-time filing of Pillar Two information and tax returns

For the 2024 calendar year, the information return deadline is June 30, 2026, and the tax return deadline is October 31, 2026.

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August 12, 2025

The Senate approved an amendment to the Act on top-up taxes that extends the deadlines for the first-time filing of Czech top-up tax information and tax returns.

The amendment was forwarded to the president for signature, after which it will be promulgated in the Collection of Laws. 

Extended deadlines

The original deadline for filing both the information and tax return for Czech top-up tax was ten months after the end of the reporting period (i.e., October 31, 2025, for calendar year 2024).

The Czech top-up tax information return must now be filed within 15 months of the end of the reporting period or 18 months for the first-time period. For the 2024 calendar year as the first-time period, the filing deadline therefore is June 30, 2026.

The Czech top-up tax return will now have to be filed within 22 months of the end of the reporting period. For the 2024 calendar year, the filing deadline therefore is October 31, 2026.

Read an August 2025 report prepared by the KPMG member firm in the Czech Republic

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