News in Brief, June 2026

DOMESTIC NEWS
 

• The Chamber of Deputies overrode the Senate’s veto and confirmed a reduction in the minimum social security advances for the self-employed for this year. The act is now awaiting the President’s signature. Once the act takes effect, the minimum monthly assessment base for the self-employed will immediately decrease from 40% to 35% of the average wage, i.e. back to last year’s level. Any overpayment arising since the beginning of the year will be refunded to the self-employed, or they may use it to reduce future advance payments.
   
• Decree No. 68/2026 Coll. on submissions via prescribed forms relating to top-up taxes for the purposes of ensuring a minimum level of taxation for large multinational groups and large domestic groups has been published in the Collection of Laws. The form for filing the top-up tax information return will be available on the MOJE daně portal. An integral part of the form is an annex in XML format following the OECD structure for the GloBE Information Return (GIR), which will have to be prepared by the payer liable to top-up tax. The form should also be usable for notifying fulfilment of the conditions for the exemption from filing the information return for the purposes of the allocated and domestic top-up tax. The top-up tax return will have to be filed electronically using the prescribed form with the required structure and mandatory data. Unlike the information return, the tax return should also be capable of being filed via a data box.
   
• The government has approved an amendment to the Value Added Tax Act containing the first part of the transposition of Council Directive (EU) 2025/516 of 11 March 2025 on VAT rules for the digital age (ViDA).
   
• A Measure of a General Nature of the Government of the Czech Republic on the blanket waiver of excise duty on selected mineral oils has been published in the Ministry of Finance’s Financial Bulletin No. 10/2026.
   
• The financial administration is launching another phase of its modern tax administration tool – Tax Echo V. This project informally alerts taxpayers to identified discrepancies in the fulfilment of their tax obligations. It gives taxpayers an opportunity to remedy the situation without additional inspections or penalties. Tax Echo V focuses on the incorrect claiming of the spouse-related tax credit in tax returns for 2023.
   
• The Ministry of Industry and Trade is launching auctions to support biomethane production, with support amounting to up to CZK 90 billion. The Czech support scheme for this domestic, stable and renewable gas was created mainly thanks to close cooperation between the Ministry and the Energy Regulatory Office. According to the ministry, this represents a major milestone for the development of domestic biomethane production and for strengthening the Czech Republic’s energy security and self-sufficiency.

FOREIGN NEWS
 

• On 29 May 2026, the OECD list of jurisdictions that have signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA, Pillar 2) comprises 36 jurisdictions, now including the Czech Republic. As the relevant domestic legislation has not yet been approved in the Czech Republic (the amendment to the Act on International Cooperation in Tax Matters), the signature has no immediate effect. The agreement provides for the filing of a single information return and its subsequent exchange, including with jurisdictions outside the EU. By the end of this year, the Czech Republic will very likely be ready to exchange information from the 2024 information returns, which is a condition for applying the simplification under the OECD agreement.
   
• The OECD has updated the consolidated Commentary to the GloBE Model Rules. It includes additional approved administrative guidance issued after the previous consolidated version of 9 May 2025, in particular the Side-by-Side Package (published in January 2026).
   
• The European Commission has published an updated CBAM Q&A document containing several important clarifications for the final phase of CBAM implementation in areas such as the authorisation of declarants and access to the registry, the purchase and pricing of CBAM certificates, the methodology for calculating emissions, customs procedures, rules of origin, and sector-specific rules.