Czech Republic Tax Agency Issues Press Release on Pillar 2 Global Minimum Tax Filing Obligations

The Czech Financial Administration June 3 issued a press release on global minimum tax filing under the OECD’s Pillar Two initiative. The press release includes that: 1) information reports must be submitted within 18 months after the first covered tax period ends; 2) for the 2024 calendar year, the deadlines for filing the information summary and tax returns are July 1, 2026, and Nov. 2, 2026, respectively; 3) for central filing of Global Anti-Base Erosion (GloBE) Information Returns (GIRs), participating jurisdictions may not enforce local filing of the information summary before the automatic exchange of information (AEOI) deadline, or may ...