A number of changes will come into effect at the beginning of 2026. We have prepared a summary of the major news related to personal income tax and the employment of foreigners. In the article, you will also fi…
Companies can start applying for support for the development of professional and key competencies of their employees. At the beginning of November, the Ministry of Labour and Social Affairs announced the long-a…
It will soon be possible to support vocational education and development of employees with a subsidy from the Operational Programme Employment Plus. The announcement of a new call for corporate education is pl…
Act No. 323/2025 Coll., on the Unified Monthly Employer's Report (“UMER”, in Czech "JHMZ"), was issued in the Collection of Laws on 3 September 2025. A week later, the Chamber of Deputies approved the accompa…
The Supreme Administrative Court has confirmed in several judgments (including in the Sony DADC and TOKOZ cases) that the current practice of transferring part of employees' wages or remuneration to a cafeter…
In our blog, we regularly inform you about the tax implications of employee stock and option plans (ESOP). This time, we will address the question of how to properly report these employee plans according to Cze…
The Tax Administration has prepared an optional form that can be used to submit a notice of intent to defer taxation of income from employee stock ownership plans (ESOPs).
On March 27, 2025, a law was announced in the Collection of Laws which will change the mandatory deferred taxation regime of income from employee stock options plans to an optional regime starting from April …
On 26 February 2025, the Senate approved a bill that will make the currently mandatory regime of deferred taxation of income from Employee Stock Ownership Plans (ESOPs) optional. As the President did not sign t…