Factsheet for case CZ-2020-12/286 – Updated – measures in Czechia
|Country||Czechia , applies nationwide|
|Time period||Temporary, started on 16 March 2020|
|Type||Legislations or other statutory regulations|
Supporting businesses to stay afloat
– Deferral of payments or liabilities
|Author||Soňa Veverková (Research Institute for Labour and Social Affairs) and Eurofound|
|Case created||05 April 2020 (updated 11 January 2021)|
During the first wave of COVID-19 pandemic in spring 2020, three Tax Liberation and Stabilisation packages were presented by the Ministry of Finance of the Czech Republic (Ministerstvo financí České republiky, MF ČR .
With the start of second wave of COVID-19 pandemic, MF ČR has introduced other postponing of selected taxes for businesses most affected by the new government’s anti-COVID-19 measures.
In general, all Tax Liberation and Stabilisation packages enable tax payers to postpone some of their tax payments without any fees, interests or fines. According to Ministry of Finance of the Czech Republic (Ministerstvo financí České republiky, MF ČR , Tax Offices also should be tolerant to the tax payers to whom the anti COVID-19 measures reduce their ability to perform their tax duties.
The main measures of Tax Liberation and Stabilisation package I, published in Financial Bulletin of Ministry of Finance 4/2020 from 16 March 2020, are the following:
The main measures of Tax Liberation and Stabilisation package II, published in Financial Bulletin of Ministry of Finance 5/2020 from 24 March 2020, are the following:
The main measures of Tax Liberation and Stabilisation package III, published in Financial Bulletin of Ministry of Finance 9/2020 from 10 June 2020 are the following:
The Tax package, published in Financial Bulletin of Ministry of Finance 22/2020 from 14 October 2020 covers only businesses, whose major part of income generated in the period from 1 June 2020 to 30 September 2020 derives from one or more activities that are banned or restricted effective from 14 October 2020 (mostly in HORECA and Live performance sectors). These measures includes waiving of road tax and income tax prepayments for these businesses. Except of that, this Tax package includes also waiving VAT on the gratuitous delivery of selected medical goods and services for all taxpayers.
Information not available yet.
|Applies to all workers||Applies to all businesses||Applies to all citizens|
Company / Companies
No special funding required
Social partners' role in designing the measure and form of involvement:
|Trade unions||Employers' organisations|
|Form||Consultation through tripartite or bipartite social dialogue bodies||Consultation through tripartite or bipartite social dialogue bodies|
Social partners' role in the implementation, monitoring and assessment phase:
Social partners, which are members of the tripartite body (Council of economic and social agreement, Rada hospodářské a sociální dohody, RHSD) were informed and consulted in both formal (requested by institutional settings) and informal ways. They were not involved into the management of policy measures.
Supportive. In general, not all suggestions to the proposal of policy measure made by social partners have been accepted, however, they were ready to compromise.
Eurofound (2020), Tax liberation and stabilisation packages, case CZ-2020-12/286 (measures in Czechia), COVID-19 EU PolicyWatch, Dublin, http://eurofound.link/covid19eupolicywatch
Disclaimer: This information has not been subject to the full Eurofound evaluation, editorial and publication process. All information is preliminary and subject to change.