27. 2. 2026
27. 2.
2026
Last month's tax and legal news in a couple of sentences.
DOMESTIC NEWS
- The government has approved a bill on certain rules for the carbon border adjustment mechanism, which regulates the administration of the carbon border adjustment mechanism known as CBAM.
- Uber has signed a memorandum of cooperation with the Czech Financial Administration, introducing a system of regular monthly reporting of selected data for tax purposes.
- On 25 February 2026, the website of the Ministry of Labour and Social Affairs moved to a new internet domain, mpsv.gov.cz. This step is part of a nationwide initiative aimed at unifying the web presentations and electronic communication of central government bodies under the common domain gov.cz. The aim of the change is to make individual official government websites more transparent and increase the security of online communication with the public.
- On its website, the financial administration reminds visitors of key information and deadlines for filing income tax returns for 2025.
FOREIGN NEWS
- The Czech Republic and Japan are negotiating a new double taxation treaty that should replace the existing treaty between Czechoslovakia and Japan from 1977.
- The Council of the EU has added two countries to the list of non-cooperative jurisdictions: Vietnam, and Turks and Caicos. At the same time, the Council has removed three countries from the list: Fiji, Samoa, and Trinidad and Tobago, as they now comply with all agreed international standards. Following the update, the list includes the following ten jurisdictions: American Samoa, Anguilla, Guam, Palau, Panama, Russia, Turks and Caicos, the US Virgin Islands, Vanuatu, and Vietnam.
- The European Commission has announced that it will open infringement proceedings against ten member states that had not reported on their national measures implementing Council Directive (EU) 2025/872 (exchange of information under Pillar 2 – DAC 9) into their legal systems by the end of January 2026. These are: Belgium, Bulgaria, Cyprus, Czechia, Greece, Malta, the Netherlands, Portugal, Romania, and Sweden.
- The OECD has issued further clarification on the Consolidated Report on Pillar 2 Amount B. Amount B provides a simplified and streamlined approach to applying the arm's length principle to in-country baseline marketing and distribution activities. The document contains nine questions and answers that address technical issues and clarify frequently asked questions from stakeholders. At the same time, an updated pricing automation tool for these activities has been published, which now contains all the data necessary for the implementation of Amount B in 2026, including information on country credit ratings.
- As of 17 February 2026, there are a total of 27 countries on the OECD list of countries that have signed a multilateral agreement on the automatic exchange of information under the GloBE rules (GIR MCAA, Pillar 2). Australia and Canada have recently been added. The agreement is intended to ensure the submission of a single GloBE Information Return and their subsequent exchange, even in relation to countries outside the EU.
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