Tax Laws 2021

The best-selling tax publication in the Czech Republic!

The publication contains the full text of all tax laws as of 1 January 2021, including all law numbers. Attention - all changes of the newly approved tax package are incorporated.

Different fonts are used to clearly distinguish the changes to the law effective January 2021 and later. Changes effective from 2022 onwards have not been incorporated in the text for reasons of clarity.

The file contains the Income Tax Act, Act on reserves for determining the income tax base, Real Estate Tax Act, Road Tax Act, VAT Act, Excise Duty Act, selected provisions of the Public Budget Stabilisation Act, regulating three energy taxes, the Gambling Tax Act and the Tax Code.