Next round of TP inspections due for Czech Republic

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Next round of TP inspections due for Czech Republic

The Czech Republic’s Specialized Tax Authority has announced, via its website, a new round of transfer pricing inspections. The inspections are due to begin this month.

The first inspections were carried out in February this year, and focused on multinational corporations with Czech subsidiaries.

Those to be inspected will, in part, be chosen based on questionnaires taxpayers submitted alongside their tax returns. In 2014 these questionnaires became compulsory for companies with either assets over CZK40 million ($1.6 million); an annual net turnover of CZK80 million; or over 50 employees.

The authorities may use other criteria as well.

“Other examples could be companies in a loss position for several taxable periods but there are plenty of others,” said Daniel Szmaragowski of KPMG.

more across site & shared bottom lb ros

More from across our site

The Netherlands-based bank was described as an ‘exemplar of total transparency’; in other news, Kirkland & Ellis made a senior tax hire in Dallas
Zion Adeoye, a tax specialist, had been suspended from the African law firm since October over misconduct allegations
The deal establishes Ryan’s property tax presence in Scotland and expands its ability to serve clients with complex commercial property portfolios across the UK, the firm said
Trump announced he will cut tariffs after India agreed to stop buying Russian oil; in other news, more than 300 delegates gathered at the OECD to discuss VAT fraud prevention
Taxpayers should support the MAP process by sharing accurate information early on and maintaining open communication with the competent authorities, the OECD also said
The Fortune 150 energy multinational is among more than 12 companies participating in the initiative, which ‘helps tax teams put generative AI to work’
The ruling excludes vacation and business development days from service PE calculations and confirms virtual services from abroad don’t count, potentially reshaping compliance for multinationals
User-friendly digital tax filing systems, transformative AI deployment, and the continued proliferation of DSTs will define 2026, writes Ascoria’s Neil Kelley
Case workers are ‘still not great’ but are making fewer enquiries, making the right decision more often and are more open to calls, ITR has heard
There is a shocking discrepancy between professional services firms’ parental leave packages. Those that fail to get with the times risk losing out in the war for talent
Gift this article