{"id":8777,"date":"2023-11-28T09:33:45","date_gmt":"2023-11-28T08:33:45","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=8777"},"modified":"2023-11-30T10:21:55","modified_gmt":"2023-11-30T09:21:55","slug":"esop-new-rules-for-the-taxation-of-employee-stock-and-options-to-purchase-stock-in-a-business-corporation","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/esop-new-rules-for-the-taxation-of-employee-stock-and-options-to-purchase-stock-in-a-business-corporation\/","title":{"rendered":"ESOP: New rules for the taxation of employee stock and options to purchase stock in a business corporation"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>On 15 November 2023, the Chamber of Deputies held the 3rd reading of the government\u2019s bill amending certain laws in connection with the development of the financial market and the promotion of retirement security, along with Amendment No. 3452, which makes changes to the Income Tax Act (ITA) concerning the taxation of employee stock. Since the relevant bill has been fairly clearly adopted and is heading to the Senate, we would like to elaborate on how this regulation should practically translate into the taxation of non-cash income of employees related to the acquisition of stock (or certain other securities) in the business corporation under employee stock ownership plans (ESOPs).<\/p>\n","protected":false},"author":117,"featured_media":8778,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[640,8],"class_list":["post-8777","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-remuneration-of-employees","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8777","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=8777"}],"version-history":[{"count":1,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8777\/revisions"}],"predecessor-version":[{"id":8779,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8777\/revisions\/8779"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/8778"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=8777"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=8777"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=8777"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}