Nový pokyn GFŘ k promíjení příslušenství daně

New GFDGuideline on Waiving Tax Accessories

A new guideline from the General Financial Directorate (GFD) GFŘ-D-67 on waiving tax accessories has recently been published. This guideline replaces the previous guideline GFŘ-D-58, effective from March 1, 2025.

The new guideline does not bring conceptual changes. It mainly includes technical adjustments and minor additions.

In our opinion, particular attention should be paid to the expansion of the list of reasons that are typically relevant for waiving the penalty for late tax filing according to the GFD. The following three situations have been newly added:

• 70 % of the penalty can be waived if the tax return was filed late, but the tax was paid on time (if it was required to be paid). The GFD explicitly states that this reason also applies in situations of assessed tax losses or tax deductions;
• 70 % of the penalty can be waived if the tax return was filed within15 calendar days of the deadline;
• 50 % of the penalty can be waived if it arose from the late filing of the tax return without a prior notice from the tax authority.

Please note that the amount of the waiver in a specific case also depends on other criteria set by the tax code  and the guideline.

Under the transitional provisions, the new guideline also applies to requests submitted before March 1, 2025, as long as they have not yet been decided.

For any questions, please contact the authors of the article or the EY tax team with whom you collaborate.

Authors:

Jakub Tměj

Marek Šťastný