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Results: 4 Answers
Corporate Tax
7.
Consolidation
7.1
Is tax consolidation permitted, on either a tax liability or payment basis, or both?
 
Czech Republic
Tax consolidation is not permitted in the Czech Republic for the calculation or assessment of a tax liability or the tax base. As each entity is considered a separate taxpayer, there is no possibility to utilise tax losses on a consolidated level without prior steps (eg, merger).

For more information about this answer please contact: Helena Navratilova from Kocian Solc Balastik