Navrh ceske implementace DAC8 zverejnen

Draft Czech implementation of DAC8 published

We keep you informed about another amendment to the Directive on Administrative Cooperation in the Field of Taxation concerning, among other things, transactions with crypto-assets - the so-called DAC8.

The draft Czech implementation of DAC8 has just been published - more details HERE.

This initiative generally introduces reporting and/or expands the scope of automatic exchange of information from 2026 on the following areas in particular:

• CRS relating to selected instruments such as e-money;
• crypto-asset transactions;
• selected tax rulings for individuals with a cross-border element;
• dividends outside custodial accounts.

If you have any questions, please contact the authors or the EY tax team with whom you regularly work.

Authors:

Lucie Říhová

Karel Hronek