News in Brief, November 2025

DOMESTIC NEWS
 

• Financial Bulletin 15/2025 contains GFD Instruction No. D-73 on the placement of files or their relevant parts at tax authorities and their regional branches.
   
• On its website, the financial administration has announced the extension of the possibility of group registrations for VAT from 1 January 2025. State organisational units and local government units, including organisations receiving contributions from the state budget, can now also become members of such groups. The information summarises the basic rules of registration, a group's status as a VAT payer, and the consequences for individual members, including the termination of their separate VAT registrations.
   
• The Ministry of Industry and Trade has sent the European Commission its official input into the public consultation on the digital package, specifically the part focused on simplifying the rules under the AI Act. The input derives from proposals and suggestions from Czech companies collected by the ministry and subsequently discussed in interdepartmental discussions.
   
• The Ministry of Justice has launched a new restructuring portal that provides clear information, methodological support, and practical tools for entrepreneurs facing financial difficulties. The aim of the portal is to help especially small and medium-sized enterprises to recognise risks on time and take measures to prevent bankruptcy.The portal also includes another new service provided by the Ministry of Justice, namely the Restructuring Register, launched in trial operation at the end of September and the beginning of October and now publicly accessible. The register also includes a list of restructuring administrators. This complies with the digitisation requirements of Act No. 284/2023 Coll., on preventive restructuring.
   
• A decree amending Decree No. 298/2014 Coll., on the determination of a list of cadastral areas with assigned average base prices of agricultural land, has been published in the Collection of Laws (effective 1 January 2026, Print 383/2025).
   
• Decrees on submissions through prescribed forms have been published in the Collection of Laws for:
   
  • income tax (No. 386/2025)
  • value added tax (No. 387/2025)
  • real estate tax (No. 388/2025)
  • road tax (No. 389/2025)
  • solar electricity tax (No. 390/2025), and
  • gambling tax (No. 391/2025).
    
    The decrees follow on the amendment to the Tax Procedure Code and respond to the case law of the Constitutional Court and the Supreme Administrative Court concerning submissions through prescribed forms. A new distinction is made between the content structure of the forms, which is determined by the Ministry of Finance by decree, and the data structure, which is determined by the tax administrator. The aim is to clarify the legal framework for the creation of tax forms without significantly changing their content for taxpayers.
     
• The following has also been published in the Collection of Laws:
   
  • Communication of the Ministry of Labour and Social Affairs on the amount decisive for the participation of employees working under agreement to perform work outside employment in sickness insurance (No. 396/2025). The decisive amount is CZK 12,000.
  • Communication of the Ministry of Foreign Affairs on the conclusion of the treaty between the Czech Republic and the Republic of Cameroon for the avoidance of double taxation and the prevention of tax evasion with respect to income taxes (No. 415/2025). The treaty has been in application in the Czech Republic from 7 July 2025.
  • Regulation implementing the Act on Single Monthly Employer Reporting (effective 1 January 2026, No. 417/2025).
    
     
• Government regulation on the coefficients by which the numbers of children, pupils, and students are multiplied for the purpose of determining the share of regions and municipalities in tax revenues (effective 1 January 2026, No. 427/2025).

​FOREIGN NEWS
 

• The Economic and Financial Affairs Council of the European Union (ECOFIN) has left unchanged the list of eleven non-cooperative jurisdictions (Annex 1, the blacklist): American Samoa, Anguilla, Fiji, Guam, Palau, Panama, the Russian Federation, Samoa, Trinidad and Tobago, the US Virgin Islands, and Vanuatu. Vietnam has been removed from Annex 2 (the grey list) and four new jurisdictions have been added: Greenland, Jordan, Montenegro, and Morocco. Annex 2 now includes 11 jurisdictions: Antigua and Barbuda, Belize, British Virgin Islands, Brunei Darussalam, Eswatini, Greenland, Jordan, Montenegro, Morocco, Seychelles, and Turkey.
   
• The ECOFIN Council has backed the European Commission's recommendations on tax incentives to promote the Clean Industrial Deal. The council welcomed these recommendations and emphasised that tax incentives should be considered part of a broader policy to support the development of clean energy, the decarbonisation of industry, and the development of clean technologies.