Tax measures
- Prolonged deadline for filling the income tax returns till 1st July 2020
- Remission of default interest if the income tax for taxable period 2019 is paid by 1st July 2020
- Automatic remission of income tax advance that is due on 15th July 2020
- 2 years tax loss carry back
- VAT returns deadlines are not subject to any changes
- The remission of fines for late payment due to the COVID-19 upon request
- Remission of fines for not filling of the control statement amounting to 1 000 CZK within the period 1st March 2020 – 31st July 2020
- Road Tax advances due in April and July 2020 can by paid by 15 October 2020
- Tax deferment in relation to the coronavirus situation upon request
Social security measures
- Increased attendance allowance in case of care of child for employees
- Attendance allowance in case of care for child is newly applicable for self-employed upon request
- Contribution amounting to 25,000 CZK for self-employed persons upon request
- The self-employed are not obligated to pay the minimum contributions for health and social security insurance for March – August
Employee and employer supportive measures
- Employment protection program (ANTIVIRUS) will commence from 1st March 2020 till 30th April (which may well be extended to May 2020)
- Reimbursement up to 80% of the paid wage (max 39,000 CZK) due to the quarantine order or imposed emergency measures
- Reimbursement up to 60% of the paid wage (max 29,000 CZK) in case of insufficient inputs or decrease in sales
Business support
- Special COVID-19 loans are being offered by banks
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