Investment Policy Monitor
-
UNCTAD has been collecting information on changes in national foreign direct investment (FDI) policies on an annual basis since 1992. This collection has provided input to the analysis of global and regional investment policy trends in the World Investment Report, the quarterly Investment Policy Monitor (since 2009) and the UNCTAD-OECD Reports on G20 Measures.
In 2011, to further strengthen the quality of reporting, UNCTAD revised the methodology of monitoring investment policy measures. and revised the measures going back to 2000 accordingly.
The Investment Policy Monitor provides the international investment community with country-specific, up-to-date information about the latest developments in foreign investment policies.
Through its monitoring of investment policy changes, UNCTAD offers cutting-edge and innovative contributions to investment policy discourse, and contributes to preparing the ground for future policymaking in the interest of making foreign investment work for growth and development.
-
Note: the policy measures are identified through a systematic review of government and business intelligence sources. Measures are verified, to the fullest extent possible, by referencing government sources. The compilation of measures is not exhaustive.
Disclaimer: the boundaries and names shown and the designations used on this map do not imply official endorsement or acceptance by the United Nations.
Share





Latest publications

- Home >
- Investment Policy Monitor >
- Czechia - Introduces a windfall profits tax at 60 per cent rate for energy companies
Czechia
Introduces a windfall profits tax at 60 per cent rate for energy companies
24 Nov 2022On 24 November 2022, the Czech Senate introduced a temporary tax on the extra profits of companies in the fields of energy production, petroleum, trading, banking, extraction and processing of fossil fuels that meet certain annual turnover thresholds. The 60 per cent tax surcharge will apply for a period 2023 to 2025 in addition to the standard corporate tax of 19 per cent. The law comes into force on 1 January 2023.
-
Type:
- Treatment and operation (Corporate taxation)
- Treatment and operation (Operational conditions)
-
Industry:
- Primary (Mining and quarrying)
- Manufacturing (Manufacture of coke and refined petroleum products)
- Services (Electricity, gas, steam and air conditioning supply, Transportation and storage, Financial and insurance activities)
-
Sources:
- Ministerstvo financí České republiky, Senát schválil mimořádnou daň z neočekávaných zisků, https://www.mfcr.cz/cs/aktualne/tiskove-zpravy/2022/senat-schvalil-mimoradnou-dan-z-neocekav-48951/, 24 Nov 2022
- Lexology, Windfall Profits Tax newly introduced in the Czech Republic, https://www.lexology.com/library/detail.aspx?g=70f9f5df-bf2d-4274-abf8-571fd898e998&utm_source=Lexology+Daily+Newsfeed&utm_medium=HTML+email+-+Body+-+General+section&utm_campaign=Lexology+subscriber+daily+feed&utm_content=Lexology+Daily+Newsfeed+2022-12-06&utm_term=, 30 Nov 2022
-
UNCTAD has been collecting information on changes in national foreign direct investment (FDI) policies on an annual basis since 1992. This collection has provided input to the analysis of global and regional investment policy trends in the World Investment Report, the quarterly Investment Policy Monitor (since 2009) and the UNCTAD-OECD Reports on G20 Measures.
In 2011, to further strengthen the quality of reporting, UNCTAD revised the methodology of monitoring investment policy measures. and revised the measures going back to 2000 accordingly.
The Investment Policy Monitor provides the international investment community with country-specific, up-to-date information about the latest developments in foreign investment policies.
Through its monitoring of investment policy changes, UNCTAD offers cutting-edge and innovative contributions to investment policy discourse, and contributes to preparing the ground for future policymaking in the interest of making foreign investment work for growth and development.
-
Note: the policy measures are identified through a systematic review of government and business intelligence sources. Measures are verified, to the fullest extent possible, by referencing government sources. The compilation of measures is not exhaustive.
Disclaimer: the boundaries and names shown and the designations used on this map do not imply official endorsement or acceptance by the United Nations.
Share





Latest publications
