International treaty

Czech Republic: tax treaties

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

• From: HM Revenue & Customs
• Published: 29 October 2007
• Last updated: 1 June 2023
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  1. 1 June 2023

     The PDF attachments has been removed and replaced with HTML attachments to improve accessibility. Technical content in the attachments is unchanged. The 'Details' section has been updated to improve readability.

  2. 30 October 2020

     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.

  3. 29 October 2007

     First published.

Documents

2021 UK-Czech Republic Synthesised text of the Multilateral Instrument and the 1990 Double Taxation Convention as it applies to the Czech Republic — in force

HTML

1990 UK-Czechoslovakia Double Taxation Convention — in force

HTML

Details

2021 UK-Czech Republic Synthesised text of the Multilateral Instrument and the 1990 Double Taxation Convention as it applies to the Czech Republic — in force

The 1990 UK-Czechoslovakia Double Taxation Convention as it applies to the Czech Republic has been modified by the Multilateral Instrument (MLI).

The provisions of the MLI entered into force on 1 October 2018.

It is effective in the UK:

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

1990 UK-Czechoslovakia Double Taxation Convention — in force

The UK-Czechoslovakia Double Taxation Convention entered into force on 20 December 1991. It continues to apply to the Czech Republic and the Slovak Republic.

It is effective in the UK from:

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

It is effective in the Czech Republic from 1 January 1992.