Decree No. 26 / 2019 Coll.
Ordinance on the establishment of exempt accounts for the purpose of automatic exchange of information with another State in the framework of international tax management cooperation
Valid
Effective from 01.04.2019
26
DECLARATION
of 29 January 2019
on the establishment of exempt accounts for the purposes of automatic exchange of information with another State in the framework of international tax management cooperation
The Ministry of Finance provides pursuant to Section 13d (6) of Act No. 164 / 2013 Coll., on International Cooperation in Tax Administration and on the Amendment of Other Related Acts, as amended by Act No. 105 / 2016 Coll. and Act No. 92 / 2017 Coll.:
Subject matter
This decree implements the relevant European Union Regulation (1) and sets out, for the purposes of the automatic exchange of information with other State-exempted accounts where there is a low risk that the correct identification and determination of the tax or the security of its reimbursement will be compromised.
Excluded accounts
The exempted account shall be the supplementary pension scheme with the participant's State contribution under the Act governing the supplementary pension scheme with the State contribution if the total amount of its contributions for the calendar year does not exceed USD 50 000.
Repeal
Decree No. 108 / 2016 Coll., on the establishment of exempt accounts for the purpose of automatic exchange of information with another State in the framework of international cooperation in tax administration, is hereby repealed.
Efficacy
This Decision shall enter into force on 1 April 2019.
Minister of Finance:
JUDr. Schiller, Ph.D., v. r.
1) Council Directive 2014 / 107 / EU of 9 December 2014 amending Directive 2011 / 16 / EU as regards mandatory automatic exchange of information in the field of taxation.
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Regulation Information
| Citation | Decree No. 26 / 2019 Coll., on the establishment of exempt accounts for the purpose of automatic exchange of information with another State in the framework of international cooperation in tax administration |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 01.02.2019 |
|---|---|
| Effective from | 01.04.2019 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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