Mazars Central and Eastern European tax guide 2021

Mazars published for the ninth time its regional tax guide, which presents snapshots and comparative charts of the tax systems of 21 CEE countries for 2021.

In a bid to best serve investors eying the region, Mazars’ CEE Tax Guide analyzes and summarizes tax changes in 21 countries and also points at prevalent trends and underlying strategies in taxation. In addition to the Visegrád Four, this year’s publication also includes the countries of South-East Europe, Russia, Ukraine, and the Baltic states. The 2021 survey puts spotlight on labor costs, indirect taxes, corporate income tax, and transfer pricing across the researched markets.

Although the pandemic has resulted in a number of changes in the tax systems of all countries in the region, the publication focuses on long-term trends, as it helps business leaders to make investment decisions by analyzing trends and changes in tax regimes relative to each other and previous years.

Highlights for 2021 for the Czech Republic

  • The employees’ tax base is newly equal to the gross salary (the 'supergross' salary as the tax base has been abolished)
  • As a result of COVID-19, the tax losses can be also carried back to two subsequent taxable periods up to a maximum of CZK 30,000,000 in total for both taxable periods.
  • A real estate transfer tax was abolished on September 25, 2020 with retroactive effect from December 1, 2019 (for a proposal of the ownership transfer allowed by the real estate cadaster beginning from December 1, 2019).

We hope and trust that our readers will find this summary useful and inspiring. We also included the contact information for Mazars offices and experts.

Download the guide in English by clicking the link below.

Please visit the interactive online platform of the Mazars CEE Tax Guide 2021:

Mazars Central and Eastern European tax guide 2021


Mazars CEE tax guide 2021
Mazars CEE tax guide 2021