The key tax news of 2024
A number of tax changes came into force at the beginning of 2024. This article provides a summary of the most crucial ones.
ESOP: Uncertainties regarding social security and health insurance premiums
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 …
Methodological information on taxation of benefits from 1 January 2024
To improve legal clarity, the General Financial Directorate has finally released methodological information regarding the taxation of benefits and other perks offered by employers to employees starting on 1 Jan…
EU directives: A new era in corporate gender equality
Diversity and equity are not merely buzzwords, but essential cornerstones for any forward-looking company. With the new tide in the European Union's regulatory landscape, the values of gender equality have beco…
ESOP: New rules for the taxation of employee stock and options to purchase stock in a business corporation
On 15 November 2023, the Chamber of Deputies held the 3rd reading of the government’s bill amending certain laws in connection with the development of the financial market and the promotion of retirement securi…
Proposal to change the taxation of employee stocks under ESOP
A new regulation on the taxation of employee stocks was submitted on 24 October 2023 within draft amendment No. 3452 to the Government Bill amending certain acts in relation to the development of the financial …
Consolidation package heading to the Senate
On 13 October 2023, the consolidation package, or print no. 488 of the Chamber of Deputies, passed its third reading in the Chamber of Deputies of Parliament of the Czech Republic and was referred to the Senate…
Are employee benefits coming to an end in the Czech Republic?
As part of the recovery package, the government announced its intention to end employee benefits. It should be clarified that it is not about abolishing benefits as such, but abolishing their favourable tax reg…
Consolidation Package: Proposed changes to employee benefits
As we have already informed you, the draft Consolidation Package entered the legislative process on 30 June 2023. The external comment procedure led to some changes to employee benefits, with further adjustment…