Czech Republic: tax treaties
Tax treaties and related documents between the UK and Czech Republic.
Documents
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.
Updates to this page
Last updated 1 June 2023 + show all updates
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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.
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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.
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First published.