Czech Republic Approves Pillar 2 Global Minimum Tax Forms

The Czech Republic published Decree No. 68/2026 in the Official Gazette on 20 May 2026, which approves the Pillar 2 global minimum tax forms. This includes two main forms:

• The top-up tax return ("Daňové přiznání k přiřazované a k české dorovnávací dani"), including all computational schedules and annexes for Czech domestic top-up tax (QDMTT) and the top-up tax under the IIR/UTPR (assigned top-up tax); and
• The information return ("Informační přehled k dorovnávacím daním"), which serves as th…