Mazars Central and Eastern European tax guide 2023

Mazars published for the eleventh time its regional tax guide, which presents snapshots and comparative charts of the tax systems of 25 CEE countries for 2023.

This guide, which has grown from covering 15 countries in 2013 to 25 in 2023, delves into a broad spectrum of tax issues, focusing on corporate income taxation, transfer pricing, employment, and sales taxes.

The 2023 guide offers a detailed analysis of tax regimes across a range of countries including Central and South-Eastern Europe, Germany, Austria, Moldova, Ukraine, the Baltic States, and for the first time, Central Asian countries such as Kazakhstan, Kyrgyzstan, and Uzbekistan.

Key findings for the Czech Republic:

A new special corporate tax referred to as a windfall tax applies to selected taxpayers in the fossil fuel sector, energy sector and banks in the calendar years 2023-2025. The windfall tax rate is 60% and it is applied on a specifically calculated tax base.
Corporate income taxation in the Czech Republic is the highest among the V4 countries.
Average wage in the Czech Republic rose by 10%, the highest among Visegrad countries.

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.

Please visit the interactive online platform of the Mazars CEE Tax Guide 2023:

Mazars Central and Eastern European Tax Guide 2023 - online tool