The Czech Republic Ministry of Finance has published Financial Bulletin No. 15/2026, which confirms that Japan's new 1% special income tax (surtax) for defense that applies from 1 January 2027 is a covered tax for the purpose of the 1977 income tax treaty between the two countries. This follows a communication on the new tax sent by the Japanese competent authority. Note that this new 1% surtax applies for individual income tax purposes as well as withholding tax purposes, considering that w…