Czech Republic Gazettes Law Amending Various Acts Regarding Top-Up Tax for MNEs, Large Domestic Groups

The Czech Official Gazette Sept. 2 published Law No. 316/2025, amending various acts on the top-up taxes for multinational entity (MNE) groups and large domestic groups. The law includes measures: 1) increasing the asset and annual net turnover thresholds for micro, small, medium-sized, and large enterprises or groups under the Accounting Act; 2) amending provisions on determining the effective tax rate (ETR) and supplementary tax of insurance investment entities; 3) clarifying the definitions and criteria for qualified, nonqualified, transferable, and tradable tax incentives; 4) setting the minimum ETR requirement for safe harbor relief at 15 percent for 2023 and 2024, ...