The Czech Financial Administration published guidance on 30 April 2024 concerning the suspension of certain provisions of the 1995 income and capital tax treaty with Russia. As previously reported, Russia suspended several provisions of its tax treaties with 38 "unfriendly" countries through Decree No. 585 on 8 August 2023, including the Czech Republic, which was subsequently converted into law, by Law No. 598-FZ of 19 December 2023.
The guidance confirms that while Russia suspended the imp…