Tax Laws 2026
E-book, Czech
Tax Laws 2026
The best-selling tax publication in the Czech Republic
The publication contains the full text of all tax laws effective as of 1st January 2026, including all amendment numbers published in the Collection of Laws.
Changes effective from 1st January 2026 and changes that will only come into force during the year are distinguished by different fonts. For clarity, changes to laws with later effective dates are only listed in the overview of amendments, along with their effective date. The collection includes the Income Tax Act, the Top-up Taxes Act, the Act on Provisions for Determining the Income Tax Base, the Real Estate Tax Act, the Road Tax Act, the VAT Act, the Excise Duty Act, selected provisions of the Act on the Stabilisation of Public Budgets regulating three energy taxes, and the Gambling Tax Act. The procedural provisions of the tax laws are contained within the included Tax Code.
A brief commented overview of the amendments adopted during 2025 that are effective from the beginning of 2026 is concentrated in the introduction of the publication. It serves as an important aid for readers to track changes in the tax field. The advantages of this collection include not only the highlighting of amended text in a different font but also the inclusion of expert commentaries before the text of the law – for significant amendments – from professionals who are involved to varying degrees in the preparation and application of the included laws and their changes.
The publication of this collection of tax laws thus always responds to significant legal changes that affect a large number of people.
Marková Hana
She has been working at the Faculty of Law of Charles University since 1973. She currently works at the Department of Financial Law and Financial Science. In 2012, she was appointed professor in the field of financial law and financial science. In her academic work, she focuses mainly on issues of budget and tax law. She is a member of the doctoral board for the Public Law Studies programme at the Faculty of Law, Masaryk University in Brno. She is also a member of the appellate committee at the Ministry of Industry and Trade of the Czech Republic. Since 2003, she has been a member of the Information and Research Center of The Public Finance and Tax Law of Central and Eastern European Countries in Bialystok, where she focuses on the revenue issues of the various components of the budget system. She is the author or co-author of more than 300 monographs and articles published in the Czech Republic and abroad.
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