International treaty

Czech Republic: tax treaties

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

Documents

Details

Synthesised text of the Multilateral Instrument (MLI) and the 1990 Czechoslovakia-UK Double Taxation Convention as it applies to the Czech Republic - in force

The 1990 Czechoslovakia/UK Double Taxation Convention as it applies to the Czech Republic has been modified by the MLI.

The provisions of the MLI came into force in the UK on 1 October 2018 and in the Czech Republic from 1 September 2020 and are effective for:

  • taxes withheld at source, from 1 January 2021
  • Corporation Tax, from 1 April 2021
  • Income Tax and Capital Gains Tax, from 6 April 2021
  • all other taxes levied by the Czech Republic, for taxable periods beginning on or after 1 March 2021

1991 Czechoslovakia-UK Double Taxation Convention as it applies to the Czech Republic - in force

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
Published 29 October 2007
Last updated 30 October 2020 + show all updates
  1. Synthesised text of the Multilateral Instrument (MLI) and the 1990 Czechoslovakia-UK Double Taxation Convention as it applies to the Czech Republic - in force has been added.

  2. First published.