From 1 January 2026, a fundamental change came into force, which will affect some holders of non-dual employee cards. They will now be included in the public health insurance system even in the event of their t…
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…
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 …
Since 2023, an agreement on social security concluded between the Czech Republic and Ukraine is valid, setting out that employees are liable to the legal regulations of the country in which they work. However, …
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…
On 29 December 2023, Act No. 462/2023 Coll. was promulgated in the Collection of Laws, amending certain acts in connection with the development of the financial market and the promotion of old-age security. It …
The latest amendment to the Act on the Residence of Foreign Nationals has brought about a long-awaited change in the area of health insurance for foreigners. The monopoly of the PVZP insurance company has come …