Combating illegal and disguised employment as one of the government's priorities is taking on new contours. Currently, the Ministries of Finance, Labour and Social Affairs and the Interior have signed a memoran…
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…
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 …
After weeks of debates and negotiations, the Czech government presented its consolidation and austerity package for the next few years at a press conference on 11 May 2023. The package contains a set of measure…