News in Brief, February 2026

DOMESTIC NEWS
 

• Instruction No. GFD-D-71 on delivery to data boxes of natural persons and Instruction No. GFD-D-74 on changing the location of files within the tax authority have been published in Financial Bulletin No. 1/2026.
   
• Instruction No. GFD-D-75 on the determination of uniform exchange rates for the 2025 taxable period has been published in Financial Bulletin No. 2/2026.
   
• Based on a European Commission regulation, the Czech Statistical Office has updated the Classification of Economic Activities (CZ-NACE) code list and has reflected the changes (effective from 1 January 2025) in the Register of Economic Entities with effect 1 January 2026. In connection with this change, the Financial Administration advises users that when filling in information on economic activity in their tax returns and other communications with the Financial Administration of the Czech Republic, it is necessary to use only NACE codes according to the new (current) classification, even in cases where the submission relates to the period before 1 January 2026.
   
• The Financial Administration has issued its Information on Mandatory Contributions to Retirement Savings Products. Entitled to a mandatory contribution are employees who perform work classified in the third category for selected factors of working conditions, which are vibration, cold stress, heat stress, or overall physical stress if it is stress during dynamic physical work performed by large muscle groups. The regional health authority decides whether a person performs work classified in the third category of risk with respect to the specified factors.
   
• According to the information from the Financial Administration, the new 15-year period for postponing taxation of income from employee stock option plans will apply to all employee stock option plans, including those agreed before 1 January 2026.

​FOREIGN NEWS
 

• On 31 December 2025, the transposition deadline expired for Council Directive (EU) 2025/872 (DAC9) on administrative cooperation, which establishes a framework for the exchange of information between EU member states on top-up tax under Pillar 2. Its aim is to enable corporate groups to submit only one information return within the EU, which will then be shared between the states that have transposed this directive into national law. According to available information, the following states had transposed DAC 9 by the end of 2025: Austria, Croatia, Denmark, Finland, Germany, Ireland, Italy, Hungary, Luxembourg, the Netherlands, Slovakia, and Slovenia. On the other hand, Belgium, Bulgaria, Cyprus, the Czech Republic, Estonia, France, Greece, Lithuania, Malta, Poland, Portugal, Romania, Spain and Sweden have not yet transposed the directive into their national law.
   
• There are now 25 countries on the OECD list of states that have signed a multilateral agreement on the automatic exchange of information under the GloBE rules (GIR MCAA, Pillar 2). Slovenia and Gibraltar joined on 14 January 2026. The agreement will ensure the submission of a single information return and subsequent exchange of information also in relation to non-EU countries.
   
• At a joint summit of 27 January 2026, the European Union and India announced that they had completed negotiations on a free trade agreement (FTA) that eliminates or reduces tariffs in many sectors and also addresses non-tariff barriers through cooperation in the field of regulation, transparency, simplified customs procedures, and the removal of other barriers to mutual trade and cooperation.  Double taxation treaties concluded by individual member states will remain in force. The agreement will enter into effect after the finalisation of the already prepared text and ratification of the agreement by both parties. More information on the agreement can be found here.