International treaties regarding tax and social security in 2018

On 12 February, 2018, a new treaty on social security between the Czech Republic and Tunisia was made public in the collection of international treaties, which also covers the position of citizens of both countries with regards to health insurance and, provision of medical aid or old age pension. The treaty became effective on 1 December, 2017, and therefore any claims based on the Treaty may be made retroactively from this date.

Also, starting from 1 January, 2018, the number of states exchanging information in accordance with Section 13 Coll. Article 1 letter b) of Czech law no. 164/2013 Coll., on international cooperation on tax administration and changes in other related laws, as amended has widened. As of 1 January 2018, it is Malaysia, Monaco, Switzerland.

Several agreements regarding taxes have been signed in 2017 and at the beginning of 2018 by the Czech Republic, which should come into effect in 2018.

On 11 April, 2017, a Double Taxation Treaty and a Protocol, which constitutes an integral part of it, between the Czech Republic and Ghana was signed in Accra, which also addresses income tax evasions and tax evasions from gains realized by disposal of assets. The ratification process necessary for the treaty to become effective has already started in the Czech Republic  

On 12 December, 2017, the agreement between the Czech Economic and Cultural Office in Taipei and the Taipei Economic and Cultural Office in Prague concerning the Provisions on the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income was signed in Prague. Both countries are now to commence preparation of unilateral measures which ought to be in a form of a special law through which the measures will be implemented.

On 12, January, 2018, an agreement between the governments of the Czech and Korean Republics concerning the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income was signed, and the ratification process hereof has already started so that the treaty, which replaces the agreement signed in 1992 and is observed by the Czech Republic, could come into effect.