• Home
  • eAlerts
  • Czech Republic: merger no longer needs tax office consent

Czech Republic: merger no longer needs tax office consent

Czech Republic
29/04/2011
Download PDF

A legal entity that is to be dissolved on merger does not need the consent of the tax administrator with whom it is registered when applying to be deleted from the Commercial Register.

The change, which took effect from 1 January 2011, is intended to simplify and speed up the merger process, as well as reducing the administrative costs of the merger.

This was one of the key changes introduced by the new Tax Procedure Code. Previously, tax office consent was a precondition of registering the merger with the Commercial Register. Consent had to be obtained by making a special application to the tax office, and the tax office had to issue consent within three months as long as all statutory requirements were met.

Law: 2011 Tax Procedure Code

Search Filters

Advanced Search

Related content