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