The Czech Republic’s system of company tax is one of the most complicated in the EU, claims a study made in collaboration by the consultancy BDO and two German universities. The Czech Republic ranked 4th from bottom among EU states and its tax system was considered below average in the world-wide ranking. To compare international levels of tax complexity, data from 1,000 respondents was collected and analysed in a joint research project of the LMU Munich and the University of Paderborn.