Czech Republic

Czech Republic has exchange of information relationships with 104 jurisdictions through 90 DTCs and 14 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Thailand DTC  12 Feb 1994  1994-02-12 14 Aug 1995  1995-08-14 Unreviewed No
New Zealand DTC  26 Oct 2007  2007-10-26 29 Aug 2008  2008-08-29 Yes Yes
Bahamas, The TIEA  6 Mar 2014  2014-03-06 2 Apr 2015  2015-04-02 Unreviewed Yes
Bosnia and Herzegovina DTC  20 Nov 2007  2007-11-20 12 May 2010  2010-05-12 Unreviewed No
Poland DTC  13 Sep 2011  2011-09-13 11 Jun 2012  2012-06-11 Yes Yes
Romania DTC  8 Nov 1993  1993-11-08 11 Aug 1994  1994-08-11 Yes No
Venezuela DTC  26 Apr 1996  1996-04-26 12 Nov 1997  1997-11-12 Unreviewed No
Netherlands DTC  4 Mar 1974  1974-03-04 5 Nov 1974  1974-11-05 Yes Yes
Guernsey TIEA  15 Sep 2011  2011-09-15 9 Jul 2012  2012-07-09 Yes Yes
Morocco DTC  11 Jun 2001  2001-06-11 27 Dec 2002  2002-12-27 Yes No
Latvia DTC  25 Oct 1994  1994-10-25 22 May 1995  1995-05-22 Yes No
China DTC  28 Aug 2009  2009-08-28 4 May 2011  2011-05-04 Yes Yes
Singapore DTC  21 Nov 1997  1997-11-21 21 Aug 1998  1998-08-21 No Yes
Tunisia DTC  14 Mar 1990  1990-03-14 25 Oct 1991  1991-10-25 Yes No
Philippines DTC  13 Nov 2000  2000-11-13 23 Sep 2003  2003-09-23 Yes No
Spain DTC  8 May 1980  1980-05-08 5 Jun 1981  1981-06-05 Yes No
Italy DTC  5 May 1981  1981-05-05 26 Jun 1984  1984-06-26 Yes No
Sri Lanka DTC  26 Jun 1978  1978-06-26 19 Jun 1979  1979-06-19 No No
India DTC  1 Oct 1998  1998-10-01 27 Sep 1999  1999-09-27 Yes No
Bermuda TIEA  28 Jul 2011  2011-07-28 14 Mar 2012  2012-03-14 Yes Yes
Germany DTC  19 Dec 1980  1980-12-19 17 Nov 1983  1983-11-17 No No
San Marino TIEA  25 Nov 2011  2011-11-25 6 Sep 2012  2012-09-06 No Yes
Bahrain DTC  24 May 2011  2011-05-24 10 Apr 2012  2012-04-10 Yes Yes
Belgium DTC  16 Dec 1996  1996-12-16 24 Jul 2000  2000-07-24 Yes Yes
Serbia DTC  11 Nov 2004  2004-11-11 27 Jun 2005  2005-06-27 Unreviewed Yes
Russian Federation DTC  17 Nov 1995  1995-11-17 18 Jul 1997  1997-07-18 Yes Yes
Malaysia DTC  8 Mar 1996  1996-03-08 9 Mar 1998  1998-03-09 Yes No
Albania DTC  22 Jun 1995  1995-06-22 10 Sep 1996  1996-09-10 Yes No
Cayman Islands TIEA  9 Nov 2012  2012-11-09 20 Sep 2013  2013-09-20 Yes Yes
Korea, Democratic People's Republic of DTC  2 Mar 2004  2004-03-02 7 Dec 2005  2005-12-07 Unreviewed No
Lebanon DTC  28 Aug 1997  1997-08-28 24 Jan 2000  2000-01-24 No No
Former Yugoslav Republic of Macedonia DTC  21 Jun 2001  2001-06-21 17 Jun 2002  2002-06-17 Yes No
Finland DTC  2 Dec 1994  1994-12-02 12 Dec 1995  1995-12-12 Yes No
Estonia DTC  24 Oct 1994  1994-10-24 26 May 1995  1995-05-26 Yes No
Viet nam DTC  23 May 1997  1997-05-23 3 Feb 1998  1998-02-03 Unreviewed No
Belarus DTC  14 Oct 1996  1996-10-14 15 Jan 1998  1998-01-15 Unreviewed Yes
Sint Maarten TIEA  27 Oct 2012  2012-10-27 not yet in force  1900-01-01 Yes Yes
Turkey DTC  12 Nov 1999  1999-11-12 16 Dec 2003  2003-12-16 Yes No
Slovakia DTC  26 Mar 2002  2002-03-26 14 Jul 2003  2003-07-14 Yes No
Armenia DTC  6 Jul 2008  2008-07-06 15 Jul 2009  2009-07-15 Unreviewed Yes
Bulgaria DTC  9 Apr 1998  1998-04-09 2 Jul 1999  1999-07-02 Yes No
Lithuania DTC  27 Oct 1994  1994-10-27 8 Aug 1995  1995-08-08 Yes No
Ghana DTC  11 Apr 2017  2017-04-11 not yet in force  1900-01-01 Unreviewed Yes
Greece DTC  23 Oct 1986  1986-10-23 23 May 1989  1989-05-23 Yes No
Ireland DTC  14 Nov 1995  1995-11-14 21 Apr 1996  1996-04-21 Yes No
Croatia DTC  22 Jan 1999  1999-01-22 28 Dec 1999  1999-12-28 Yes Yes
Uzbekistan DTC  2 Mar 2000  2000-03-02 15 Jan 2001  2001-01-15 Unreviewed Yes
Brazil DTC  26 Aug 1986  1986-08-26 14 Nov 1990  1990-11-14 No No
United States DTC  16 Sep 1993  1993-09-16 23 Dec 1993  1993-12-23 Yes No
Jordan DTC  10 Apr 2006  2006-04-10 7 Nov 2007  2007-11-07 Unreviewed No
United Arab Emirates DTC  30 Sep 1996  1996-09-30 9 Aug 1997  1997-08-09 No No
Monaco TIEA  31 Jul 2014  2014-07-31 2 Mar 2016  2016-03-02 Yes Yes
Luxembourg DTC  5 Mar 2013  2013-03-05 31 Jul 2014  2014-07-31 Yes Yes
Indonesia DTC  4 Oct 1994  1994-10-04 26 Jan 1996  1996-01-26 Yes No
Kuwait DTC  5 Jun 2001  2001-06-05 3 Mar 2004  2004-03-03 Unreviewed No
Barbados DTC  26 Oct 2011  2011-10-26 6 Jun 2012  2012-06-06 Yes Yes
Switzerland DTC  4 Dec 1995  1995-12-04 23 Oct 1996  1996-10-23 Yes Yes
Malta DTC  21 Jun 1996  1996-06-21 6 Jun 1997  1997-06-06 Yes No
Mongolia DTC  27 Jan 1997  1997-01-27 22 Jun 1998  1998-06-22 Unreviewed No
Belize TIEA  12 Feb 2016  2016-02-12 not yet in force  1900-01-01 Unreviewed Yes
Korea, Republic of DTC  27 Apr 1992  1992-04-27 3 Mar 1995  1995-03-03 Yes No
Iceland DTC  18 Jan 2000  2000-01-18 28 Dec 2000  2000-12-28 Yes No
Japan DTC  11 Oct 1977  1977-10-11 25 Nov 1978  1978-11-25 Yes No
Azerbaijan DTC  24 Nov 2005  2005-11-24 16 Jun 2006  2006-06-16 Yes No
Liechtenstein DTC  25 Sep 2014  2014-09-25 22 Dec 2015  2015-12-22 Unreviewed Yes
Sweden DTC  16 Feb 1979  1979-02-16 8 Oct 1980  1980-10-08 Yes No
Isle of Man TIEA  18 Jul 2011  2011-07-18 18 May 2012  2012-05-18 Yes Yes
Moldova, Republic of DTC  12 May 1999  1999-05-12 26 Apr 2000  2000-04-26 Unreviewed No
Turkmenistan DTC  18 Mar 2016  2016-03-18 not yet in force  1900-01-01 Unreviewed Yes
Montenegro DTC  11 Nov 2004  2004-11-11 27 Jun 2005  2005-06-27 Unreviewed No
Austria DTC  8 Jun 2006  2006-06-08 22 Mar 2007  2007-03-22 Yes Yes
Pakistan DTC  2 May 2014  2014-05-02 30 Oct 2015  2015-10-30 Yes Yes
Mexico DTC  4 Apr 2002  2002-04-04 27 Dec 2002  2002-12-27 Yes No
Cyprus DTC  28 Apr 2009  2009-04-28 26 Nov 2009  2009-11-26 Yes No
Aruba TIEA  29 Jun 2015  2015-06-29 1 Aug 2016  2016-08-01 Unreviewed Yes
Panama DTC  4 Jul 2012  2012-07-04 16 Dec 2013  2013-12-16 Yes Yes
Kazakhstan DTC  9 Apr 1998  1998-04-09 29 Oct 1999  1999-10-29 No Yes
Virgin Islands, British TIEA  13 Jun 2011  2011-06-13 19 Dec 2012  2012-12-19 Yes Yes
Tajikistan DTC  7 Nov 2006  2006-11-07 19 Oct 2007  2007-10-19 Unreviewed No
Saudi Arabia DTC  25 Apr 2012  2012-04-25 1 May 2013  2013-05-01 Yes Yes
Australia DTC  28 Mar 1995  1995-03-28 27 Nov 1995  1995-11-27 Yes No
Kosovo DTC  26 Nov 2013  2013-11-26 not yet in force  1900-01-01 Unreviewed Yes
Andorra TIEA  11 Jun 2013  2013-06-11 5 Jun 2014  2014-06-05 Yes Yes
France DTC  28 Apr 2003  2003-04-28 1 Jul 2005  2005-07-01 Yes No
Portugal DTC  24 May 1994  1994-05-24 1 Oct 1997  1997-10-01 Yes No
Cook Islands TIEA  4 Feb 2015  2015-02-04 10 May 2016  2016-05-10 Unreviewed Yes
Syrian Arab Republic DTC  17 May 2008  2008-05-17 12 Nov 2009  2009-11-12 Unreviewed No
Georgia DTC  23 May 2006  2006-05-23 4 May 2007  2007-05-04 Yes No
Hong Kong, China DTC  6 Jun 2011  2011-06-06 24 Jan 2012  2012-01-24 Yes Yes
Slovenia DTC  13 Jun 1997  1997-06-13 28 Apr 1998  1998-04-28 Yes No
Chile DTC  2 Dec 2015  2015-12-02 21 Dec 2016  2016-12-21 Unreviewed Yes
Norway DTC  19 Oct 2004  2004-10-19 9 Sep 2005  2005-09-09 Yes Yes
Ethiopia DTC  25 Jul 2007  2007-07-25 30 May 2008  2008-05-30 Unreviewed No
United Kingdom DTC  5 Nov 1990  1990-11-05 20 Dec 1991  1991-12-20 Yes No
Hungary DTC  14 Jan 1993  1993-01-14 27 Dec 1994  1994-12-27 Yes No
Jersey TIEA  12 Jul 2011  2011-07-12 16 Mar 2012  2012-03-16 Yes Yes
Israel DTC  6 Dec 1993  1993-12-06 23 Dec 1994  1994-12-23 Yes No
South Africa DTC  11 Nov 1996  1996-11-11 3 Dec 1997  1997-12-03 Yes No
Denmark DTC  25 Aug 2011  2011-08-25 17 Dec 2012  2012-12-17 Yes Yes
Iran DTC  4 Aug 2016  2016-08-04 not yet in force  1900-01-01 Unreviewed No
Colombia DTC  22 Mar 2012  2012-03-22 6 May 2015  2015-05-06 Yes Yes
Canada DTC  25 May 2001  2001-05-25 28 May 2002  2002-05-28 Yes No
Ukraine DTC  30 Jun 1997  1997-06-30 20 Apr 1999  1999-04-20 Yes No
Nigeria DTC  31 Aug 1989  1989-08-31 2 Dec 1990  1990-12-02 Yes No