{"id":9423,"date":"2024-10-30T14:20:04","date_gmt":"2024-10-30T13:20:04","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=9423"},"modified":"2024-10-31T10:39:17","modified_gmt":"2024-10-31T09:39:17","slug":"proposal-to-introduce-an-optional-deferred-tax-regime-for-esop-income","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/proposal-to-introduce-an-optional-deferred-tax-regime-for-esop-income\/","title":{"rendered":"Proposal to introduce an optional deferred tax regime for ESOP income"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>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 to the Government Bill on the provision of childcare services in a children\u2019s group (Parliamentary Document no. 716\/0). If adopted in this wording, the proposal would also have an impact on tax liabilities for 2024. Therefore, in the following article we already draw your attention to the main changes introduced by the proposal.<\/p>\n","protected":false},"author":117,"featured_media":9424,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[719,685,640,628,385,8],"class_list":["post-9423","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-health-insurance","tag-employees","tag-remuneration-of-employees","tag-social-insurance","tag-income-tax","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9423","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=9423"}],"version-history":[{"count":1,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9423\/revisions"}],"predecessor-version":[{"id":9425,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9423\/revisions\/9425"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/9424"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=9423"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=9423"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=9423"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}