Published
Published 03. 09. 2024
With effect from 1 January 2024, a minimum corporate tax (tax licence) has been added to Act No. 595/2003 Coll. on Income Tax in Section 46b. This is EUR 340 per year in the case of inactive companies. Companies will pay the tax for the first time in 2025, for the year 2024. The same applies in the following years.
If the owner does not want his inactive company to pay the minimum tax already in 2025 for the year 2024, the company needs to enter liquidation no later than the end of 2024.
Liquidation takes approximately 6 to 9 months. More information on the process and costs can be found here.
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