Publication of Forms for the Top-up Tax

The Financial Administration has published draft forms and related documents concerning the top-up tax under Act No. 416/2023 Coll., on Top-up Taxes for Large Multinational Groups and Large Domestic Groups. Although these are currently only draft versions and a decree of the Ministry of Finance regarding the forms is still to be issued, they provide the first practical insight into how the obligations related to the reporting and administration of top-up taxes will look in the Czech Republic. The purpose of their publication is to enable groups subject to the top-up tax rules to begin preparing for the new obligations well in advance.

The following drafts have been published in particular:

• tax return for the Czech top-up tax and the allocated top-up tax,
• individual appendices to the tax returns,
• information return,
• instructions for completing the forms.

Filings related to top-up taxes will be made exclusively electronically via prescribed forms with a defined structure and mandatory data requirements. It will therefore not be possible to submit free-form filings, but rather standardized form-based filings in a unified format. The forms will be available through the “MOJE daně portal”.

Who Is Subject to the Top-up Tax

The top-up tax applies to large multinational as well as purely domestic groups of enterprises with consolidated revenues of at least EUR 750 million in two out of the four preceding reporting periods. Its purpose is to ensure that groups pay a minimum effective tax rate of 15% in each jurisdiction where they operate. If the effective taxation in a particular jurisdiction is lower, an obligation arises to pay the difference in the form of a top-up tax.

First Important Deadlines in 2026

The year 2026 brings the first significant filing deadlines with the Financial Administration for groups subject to the top-up tax rules. These obligations apply to reporting periods beginning after 31 December 2023, and for most groups with a calendar reporting period, the first relevant period will therefore be the year 2024. For this initial reporting period, the filing deadlines fall on the dates set out below.

30 June 2026

The first significant deadline is the filing of the information return, which for the initial reporting period must be submitted within 18 months after the end of the relevant reporting period. In the case of the 2024 calendar reporting period, the deadline therefore falls on 30 June 2026.

The information return represents a formal filing with the Czech Financial Administration and is also referred to as the so-called “cover sheet”. As part of its annexes, it should also be necessary to attach the GloBE Information Return (GIR), i.e. an XML attachment in the standardized OECD format containing detailed information for the purposes of the top-up tax rules.

In certain cases, however, it will not be necessary to file the full information return in the Czech Republic. This should apply where the GIR is filed abroad by another group entity and, at the same time, the statutory conditions for the exemption are met. In such cases, the Czech taxpayer may instead submit only a notification confirming fulfilment of the exemption from the obligation to file the information return. In this context, it is also appropriate to draw attention to the still unapproved amendment to Act No. 164/2013 Coll., on International Cooperation in Tax Administration and on Amendments to Certain Related Acts, implementing the DAC9 Directive, which is crucial for establishing the automatic exchange of information on top-up taxes within the EU.

31 October 2026

Another important obligation is the filing of the top-up tax return. This should be submitted within 22 months after the end of the relevant reporting period, separately for the Czech top-up tax and separately for the allocated top-up tax. For groups with the 2024 calendar reporting period, the filing deadline for the tax return therefore expires on 31 October 2026.

How We Can Help

If you are unsure whether the top-up tax rules also apply to your group, or if you would welcome assistance with any of the obligations related to top-up taxes, we would be pleased to discuss your company’s specific situation with you and help you comply with the obligations associated with the top-up tax.

Author:

Tereza Hofman, Tax Department Manager