Czech Republic Extends Increased Deduction for Donations to Ukraine

The Czech Republic published Law 24/2025 in the Official Gazette on 10 February 2025, which extends the increased deduction for donation to Ukraine. Through a law approved in 2022, both individuals and companies were allowed to deduct donations made to Ukraine, Ukrainian organizations, and Ukrainian residents in the context of the invasion by Russia, subject to an increased deduction cap equal to 30% of the tax base (normally 15% for individuals and 10% for companies). This originally applie…