The Czech Financial Administration Jan. 5 announced various tax changes for 2026. The announcement includes: 1) a preferential tax regime allowing income deferral for qualified employees; 2) an interest deduction for housing cooperative loans, limited to 150,000 Czech koruna (US$7,215) per household; 3) a VAT exemption for specific financial activities and standardized VAT refund rules for selected categories; 4) removal of the 40 million koruna (US$1.9 million) exemption limit for qualifying securities and business shares, and abolition of the withholding tax regime for legal entity remuneration to nonresident natural person members; 5) unified monthly employer reporting, effective April 1; and ...
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