Top-up tax: tax return and information return form

The Ministry of Finance has published a draft decree setting out forms for the tax return and the information return for allocated and Czech top-up tax. The tax return is common for both taxes, as is the information return, which is based on the…

Top-up taxes: information exchange within EU and other legislative developments

On 6 May 2025, Council Directive (EU) 2025/872 amending Directive 2011/16/EU on administrative cooperation in the field of taxation was published in the EU Official Journal. The directive creates the conditions for the EU-wide filing of single top…

Pillar Two: Exchange of information on information returns within EU (DAC 9)

The European Commission is proposing a single framework for exchanging information on top-up tax information returns, which would allow the filing of a single information return within the EU. The proposal includes a single format for information…