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Czech President Signs Law Implementing Pillar 2 Global Minimum Tax

|Approved Changes|Czech Republic
Czech Republic

According to an update from the Czech Parliament, President Petr Pavel signed on 14 December 2023 the law for the implementation of the Pillar 2 global minimum tax in accordance with Council Directive (EU) 2022/2523 of 14 December 2022 (previous coverage). The law was sent for publication in the Official Gazette on 20 December 2023. As previously reported, the law is purely a transpositional legal regulation that reflects the Directive. This includes the introduction of the Pillar 2 income i…

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