Czech Republic

The Czech Republic has 88 tax agreements in force, as reported in its response to the Peer Review questionnaire.1

The Czech Republic signed the MLI in 2017, provisionally listing 86 tax agreements.

The Czech Republic is implementing the minimum standard through the inclusion of the preamble statement and the PPT.2

The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.

The Czech Republic signed a bilateral complying instrument with Korea.

No jurisdiction has raised any concerns about their agreements with the Czech Republic.


← 1. The Czech Republic continues to apply the treaty with former Serbia & Montenegro to both Serbia and Montenegro*.

← 2. For its agreements provisionally listed under the MLI, the Czech Republic is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).

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