The Czech Senate (upper house of parliament) approved the Bill Amending the Accounting Act, the Auditors Act, and the Act on Top-up Taxes for Large Multinational Groups and large National Groups on 23 July 2025, following its approval by the Chamber of Deputies (lower house) on 27 June 2025. With respect to the top-up taxes, the main amendments include updates to align the legislation with OECD administrative guidance on Pillar 2 in relation to safe harbors and other matters. The amendments …