Czech tax law does not regulate so called group taxation as known in tax systems of other countries. However, the results of group taxation can be achieved through suitable structuring of the investment, e.g. through interpositioning of a general partnership (veřejná obchodní společnost) or of a limited partnership (komanditní společnost) into the holding structure. In particular, in the case of international investment the interpositioning of a limited partnership (komanditní společnost) may be of interest because it may result in achieving of the group taxation effects combined with limited corporate liability.
Ondřej Dráb
Konečná, Šafář, Staněk & Tomíček, s.r.o.
