The Czech Republic has published Law 128/2022 in the Official Gazette, which was signed by the president on 18 May 2022 and entered into force on 28 May 2022. As previously reported, the law allows both individuals and companies to deduct donations made to Ukraine, Ukrainian organizations, and Ukrainian residents in the context of the invasion by Russia, subject to an increased deduction cap equal to 30% of the tax base. For individuals, the law applies for the 2022 tax year (calendar year), and for companies it applies for tax periods ending between 1 March 2022 and 28 February 2023.