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…
At the end of last year, the Ministry of Labour and the Ministry of Finance unveiled a new digitalisation project called the “Unified Monthly Employer Reporting”. This project marks the first phase of the Integ…
On 24 October 2024, a further amendment to the Income Tax Act (ITA) relating to the taxation of income from Employee Stock Ownership Plans (ESOPs) was submitted to the Chamber of Deputies by Amendment No. 5239 …
The amendment to the Employment Act, approved at the beginning of December 2023, introduces several important innovations in the field of employment. This article focuses on the posting of workers and summarise…
The Amendment to Act No. 435/2004 Coll., on Employment, brings, among other things, an interesting modification concerning foreigners’ free access to the labour market. Thanks to the Amendment, the extension of…
Lately, tight cooperation between companies and individuals has come under the scrutiny by the State Labour Inspection Office more and more often. In practice, the main risk lies in the assessment of the relati…
On April 30, 2024, the Chamber of Deputies referred Parliamentary Document No. 570 to the Senate. The Document contains, among other things, expected amendments to the laws governing the payment of insurance pr…