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Tax information exchange agreements

At the beginning of 2013 came into force an agreement on the exchange of information in tax matters concluded between the Czech Republic and:

Bailiwick of Jersey,
Isle of Man,
San Marino and
British Virgin Islands.

The tax information exchange agreements allow the exchange of information necessary for the correct determination of the tax payers' states or for the purpose of criminal proceedings in relation to tax offenses. On this basis, inter alia, the contracting states may obtain the necessary information regardless of whether the information is held by a bank or other financial institution. 

Other tax information exchange agreements are currently negotiated by the Czech Republic. The ratification process started with:

Cayman Islands
Sint Maarten,
Belize and
Cook Islands.

At the end of last year was also agreed text of the tax information exchange agreement between the Czech Republic and Monaco.

Legal information is provided by

rutland ježek, advokátní kancelář

Mgr. Jaroslav Chýle, tax advisor
m: +420 777 155 655


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