At the beginning of the year 2025, several changes in the area of personal income taxation came into effect, and in the coming days and weeks, additional changes will come into effect. Below you will find a bri…
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 Supreme Administrative Court (the “SAC”) has recently expressed its opinion on the legal issue of the possibility of exempting in-kind wages from personal income tax in two judgements: No. 6 Afs 354/2023 an…
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…
A number of tax changes came into force at the beginning of 2024. This article provides a summary of the most crucial ones.
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 …
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…
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…
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…