Úřad vlády
Startup act: a deduction of up to five million a year, in force from July 2027 as proposed
The bill introduces certification of startups and lets investors deduct a cash investment from their tax base, up to five million koruna a year. Certification is to be run by the emerging CzechBusiness agency, with the industry ministry as the appeal and oversight body. Conditions: the company at most eight years old, ten for deep tech, annual net turnover up to 250 million, not a shell subsidiary of an established firm and not traded on a regulated market.
Source: Úřad vlády · Czech News Agency / České noviny · Hospodářské noviny