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Czech Republic Publishes Draft Bill to Implement DAC8

The Czech government has published a Draft Bill to amend the Act on International Cooperation in Tax Administration and Other Related Acts to implement Council Directive (EU) 2023/2226 for the automatic exchange of information on crypto-asset transactions and advance tax rulings for high-net-worth individuals (DAC8). EU Member States must implement the Directive by 31 December 2025 and apply the provisions from 1 January 2026, with certain provisions delayed until 1 January 2028.

Source Orbitax

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