Business tax – international treaty

Czech Republic: tax treaties

Tax treaties between the UK and Czech Republic and related documents.



The double taxation convention with Czechoslovakia entered into force on 20 December 1991. It continues to apply to the Czech Republic and the Slovak Republic.

The convention is effective in the Czech Republic from 1 January 1992 and in the UK from:

  • 1 April 1992 for Corporation Tax
  • 6 April 1992 for Income Tax and Capital Gains Tax