Comparative Guides

Welcome to Mondaq Comparative Guides - your comparative global Q&A guide.

Our Comparative Guides provide an overview of some of the key points of law and practice and allow you to compare regulatory environments and laws across multiple jurisdictions.

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4. Results: Answers
Corporate Tax
Is tax consolidation permitted, on either a tax liability or payment basis, or both?
Czech Republic

Answer ... 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