News in Brief, September 2025

DOMESTIC NEWS

• Decree No. 301/2025 on the percentage share of individual municipalities in the parts of the national gross revenue from value-added tax and income tax (effective from 1 September 2025) has been published in the Collection of Laws.
   
• In the Collection of Laws under No. 312/2025, the Ministry of Finance has published a forecast of the average gross monthly nominal wage in the national economy for 2026, which is CZK 51,497. As a result, the minimum wage will increase by CZK 1,600 to CZK 22,400 per month from 1 January 2026. The corresponding hourly rate for a fixed working week of 40 hours will be CZK 134.40. The increase derives from the indexation mechanism enshrined in the Labour Code in 2024. The minimum monthly assessment base for the health insurance of employees will therefore also increase.
   
• An amendment to the Act on Experts, Expert Offices and Expert Institutes, in effect from 1 January 2026, has been published in the Collection of Laws under No. 285/2025. The amendment mainly ensures compliance with related secondary legislation and includes technical changes to the decree on the rules of procedure for district and regional courts.
   
• An amendment to the Public Health Insurance Act has been published in the Collection of Laws under No. 289/2025 (with effect from 1 January 2026). The main affected areas include: 1. Enhancing the motivation of insured persons to engage in prevention 2. Fund management of health insurance companies 3. Provision of paid cross-border healthcare 4. Medicinal products, foods for special medical purposes, and medical devices 5. Ensuring access to dental care 6. Data base for setting payment mechanisms.
   
• For the comment procedure, the government has published a draft regulation to implement the law on single monthly employer reporting. The main objective of this draft is to specify the technical details of the communication between the employer and the Ministry of Labour and Social Affairs, thereby establishing the prescribed format (XML file) and content structure of the submission (i.e. data sentence).
   
• Financial Bulletin of the Ministry of Finance No. 11 contains the Communication on the Treaty between the Czechoslovak Socialist Republic and the Federal Republic of Germany for the Avoidance of Double Taxation in the field of Income and Property Taxes in relation to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting.

FOREIGN NEWS

• The OECD has published a list of the first signatories to the Multilateral Competent Authority Agreement on the exchange of information from GloBE Information Returns (GIR MCAA), filed by constituent entities of multinational groups subject to the global minimum tax. The list of signatories includes Austria, Belgium, Denmark, France, Ireland, Italy, Japan, South Korea, Luxembourg, New Zealand, Portugal, Slovakia, Spain, and the UK.
   
• The OECD has updated its central register of jurisdictions that have been granted transitional qualified status in connection with the implementation of the domestic minimum top-up tax (DMTT). It has also published the Income Inclusion Rules (IIRs). The following jurisdictions have been newly granted qualified status for the DMTT: Gibraltar, Indonesia, the Isle of Man, Japan, Malaysia, North Macedonia, Poland, Portugal, Singapore, South Africa, Thailand, and the United Arab Emirates. The following jurisdictions have been granted qualified status for the IIR: Gibraltar, Indonesia, the Isle of Man, Jersey, Malaysia, New Zealand, North Macedonia, Poland, Portugal, Singapore, South Africa, Switzerland, and Thailand.
   
• The KPMG EU Tax Center regularly monitors changes in direct taxes in the EU and internationally. Here you will find regular summaries of the latest news (e-news) and alerts on important events (tax flash) with the possibility to subscribe to them.