Skip to main content

Czech Republic: Formal filing framework for Pillar Two returns and submissions

Also confirmation of adoption of common understanding to not enforce local GIR filing obligations

june 24, 2026

Decree No. 68/2026 (published in the gazette on May 20, 2026, and effective as of May 21, 2026) establishes the formal filing framework for Czech Pillar Two tax returns and related information submissions.

The Financial Administration on May 20, 2026, also issued a release regarding Decree No. 68/2026 in which it confirmed that the OECD common understanding of May 18, 2026, has been adopted to waive penalties and not enforce local GloBE Information Return (GIR) filing obligations.
 

For more information, contact a KPMG tax professional in the Czech Republic:

Vaclav Banka | vbanka@kpmg.cz

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.
All fields with an asterisk (*) are required.

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