The Czech Republic has published Financial Bulletin No. 12/2025, which contains new instructions on requests for the waiver (remission) of tax penalties, interest, and fines. As previously reported, Act No. 218/2025, published on 30 June 2025, introduced new rules allowing for the full (100%) waiver of penalties in certain cases. Previously, waiver was limited to 75%, except in certain cases involving criminal convictions, in which case a 100% waiver could be provided in order to avoid doub…