The normal rate of corporate income tax in the Czech Republic is 19%.
Czech resident companies are subject to tax in the Czech Republic on their worldwide income.
Non-resident companies are subject to Czech corporate income tax on income sourced in the Czech Republic and profits attributable to a Czech PE.
The Czech Republic generally applies the definition of permanent establishment given in Article 5 of the OECD Model Tax Convention. To provide some indicative guidance, this would generally mean that activities of a preparatory or auxiliary nature linked to the staging of an event such as UECLF 2023 performed by a non-resident entity in the Czech Republic for a period of less than six months would not lead to the creation of a Czech PE (though careful analysis of expected activities in the Czech Republic and the applicable double tax treaty should be performed by each UEFA partner).