Key implementation point
Investment incentive regime: tax credits under Czech incentive schemes reduce GloBE covered taxes, potentially bringing ETR below 15%.
Implementation detail
- 01 Czech Republic enacted Act No. 416/2023 in December 2023, applying from 1 January 2024.
- 02 Czech investment incentives (slevy na dani) — investment tax credits reduce GloBE covered taxes.
- 03 UTPR deferred pending further assessment of impact on Czech FDI.
- 04 Finanční správa (Financial Administration) issued initial Pillar Two guidance.
Enacted legislation
Zákon č. 416/2023 Sb.
Official sources & further reading
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