Czech Republic
Europe ⋅ OECD Member ⋅ Draft Legislation Published
new account self-certification collection start on
1 January 2026
first reportable year
2026
FIRST filing DEADLINE
30 April 2027
REGISTRATION DEADLINE
30 April 2027
Jurisdiction Overview
Reporting Scope
Reportable Customer Population
☑ Domestic Resident
☑ Non-Resident
Due Diligence Standards
Self-Cert Collection - New Accounts
Must be obtained upon establishing the relationship
Self-Cert Collection - Pre-existing Accounts
Must be collected by 1 January 2026
Record Retention Period
10 years
Local Information Collection and Reporting Requirements
Information Collection Requirements: See the Ministerial Order for additional details on self-certification collection and validation requirements for both new and pre-existing accounts.
Penalty Framework
Fines up to 1,500,000 CZK for violation of the reporting or registration obligation
Jurisdiction Selector
See how CARF implementation varies across jurisdictions
Disclaimer: Please note that this webpage is provided for informational purposes only. While Taxbit will update this site periodically, certain information may no longer be accurate or current at the moment of viewing.
