Czech Republic

304. The Czech Republic can legally issue the following two types of rulings within the scope of the transparency framework: (i) cross-border unilateral APAs and any other cross-border unilateral tax rulings (such as an advance tax ruling) covering transfer pricing or the application of transfer pricing principles and (ii) permanent establishment rulings

305. For the Czech Republic, past rulings are any tax rulings within scope that are issued either: (i) on or after 1 January 2014 but before 1 April 2016; or (ii) on or after 1 January 2010 but before 1 January 2014, provided they were still in effect as at 1 January 2014. Future rulings are any tax rulings within scope that are issued on or after 1 April 2016.

306. In the prior years’ peer review reports, it was determined that the Czech Republic’s undertakings to identify past and future rulings and all potential exchange jurisdictions were sufficient to meet the minimum standard. In addition, it was determined that the Czech Republic’s review and supervision mechanism was sufficient to meet the minimum standard. The Czech Republic’s implementation remains unchanged, and therefore continues to meet the minimum standard.

307. The Czech Republic has met all of the ToR for the information gathering process and no recommendations are made.

308. The Czech Republic has the necessary domestic legal basis to exchange information spontaneously. The Czech Republic notes that there are no legal or practical impediments that prevent the spontaneous exchange of information on rulings as contemplated in the Action 5 minimum standard.

309. The Czech Republic has international agreements permitting spontaneous exchange of information, including being a party to the (i) Multilateral Convention on Mutual Administrative Assistance in Tax Matters: Amended by the 2010 Protocol (OECD/Council of Europe, 2011[4]) (“the Convention”), (ii) the Directive 2011/16/EU with all other European Union Member States and (iii) bilateral agreements in force with 89 jurisdictions.1

310. In the prior years’ peer review reports, it was determined that the Czech Republic’s process for the completion and exchange of templates met all the ToR, except for ensuring that information to be exchanged is transmitted to the relevant jurisdictions in accordance with the agreed timelines (ToR II.5.6). With respect to past rulings, no further action was required. The Czech Republic applies the timelines set out in the EU Directive 2011/16/EU, i.e. the exchanges of information on future rulings are carried out within three months after the end of the calendar half-year in which these rulings were issued, regardless of whether the exchange is transmitted to EU Member States or other jurisdictions. As such, the Czech Republic experienced delays in the exchange of information on future rulings due to the application of the EU timelines. Therefore, the Czech Republic was recommended to ensure that all information on future rulings is exchanged as soon as possible.

311. Although no changes were made to the legislative framework for exchanges on tax rulings, the Czech Republic undertook its best efforts to meet the FHTP timelines (and to therefore exchange faster than the domestic legislation and EU Directive would require). Exchanges performed in 2019 were performed within the requested timelines. For the sake of completeness, on average, the 19 rulings issued in 2019 were made available to the Competent Authority within 32 days from the date of their issuance (with 66 days as the longest period spent between the date of issuance and the date of submission to the Competent Authority) and were exchanged with relevant exchange jurisdictions within 72 days. Only in two circumstances, exchanges were performed after about four months after the tax ruling became available to the competent authority. However, this relates to exchanges performed in 2020 with regard to two rulings issued respectively in August and December 2019, and therefore this will be assessed in the next year’s peer review.

312. For the year in review, the timeliness of exchanges is as follows:

313. The Czech Republic has the necessary legal basis for spontaneous exchange of information and a process for completing the templates in a timely way. Despite the fact that the Czech Republic’s exchange on tax rulings regulatory framework is based on EU timelines, during the year in review the Czech Republic has enhanced its internal procedures to expedite the exchange of information on tax rulings in practice, in a timely manner that is consistent with the FHTP transparency framework standard. Therefore, the previous years’ recommendation is now removed.

314. The statistics for the year in review are as follows:

315. Czech Republic does not offer an intellectual property regime for which transparency requirements under the Action 5 Report (OECD, 2015[1]) were imposed.


[3] OECD (2017), BEPS Action 5 on Harmful Tax Practices - Terms of Reference and Methodology for the Conduct of the Peer Reviews of the Action 5 Transparency Framework, OECD Publishing, Paris,

[1] OECD (2015), Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris,

[4] OECD/Council of Europe (2011), The Multilateral Convention on Mutual Administrative Assistance in Tax Matters: Amended by the 2010 Protocol, OECD Publishing, Paris,


← 1. Parties to the Convention are available here: The Czech Republic also has bilateral agreements with Albania, Azerbaijan, Armenia, Australia, Austria, Bahrain, Barbados, Belarus, Belgium, Bosnia and Herzegovina, Brazil, Bulgaria, Canada, Chile, China (People’s Republic of), Colombia, Croatia, Cyprus, Democratic People’s Republic of Korea, Denmark, Egypt, Estonia, Ethiopia, Finland, France, Georgia, Germany, Greece, Hong Kong (China), Hungary, Iceland, India, Indonesia, Iran, Ireland, Israel, Italy, Japan, Jordan, Kazakhstan, Korea, Kuwait, Latvia, Lebanon, Liechtenstein, Lithuania, Luxembourg, Malaysia, Malta, Mexico, Moldovia, Mongolia, Montenegro, Morocco, Netherlands, New Zealand, Nigeria, North Macedonia, Norway, Pakistan, Panama, Philippines, Poland, Portugal, Romania, Russia, Saudi Arabia, Serbia, Singapore, Slovak Republic, Slovenia, South Africa, Spain, Sri Lanka, Sweden, Switzerland, Syria, Tajikistan, Thailand, Tunisia, Turkey, Turkmenistan, Ukraine, United Arab Emirates, United Kingdom, United States, Uzbekistan, Venezuela and Viet Nam.

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