{"id":9694,"date":"2025-04-01T10:54:43","date_gmt":"2025-04-01T08:54:43","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=9694"},"modified":"2025-04-24T10:30:04","modified_gmt":"2025-04-24T08:30:04","slug":"changes-in-esop-taxation-effective-from-april-1-2025-the-gfd-has-prepared-information-on-the-topic","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/changes-in-esop-taxation-effective-from-april-1-2025-the-gfd-has-prepared-information-on-the-topic\/","title":{"rendered":"Changes in ESOP taxation effective from April 1, 2025. The GFD has \u200eprepared information on the topic"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>On March 27, 2025, a law was announced in the Collection of Laws which will change the \u200emandatory deferred taxation regime of income from employee stock options plans to an \u200eoptional regime starting from April 1, 2025. Therefore, if you wish to utilize the rules of deferred \u200etaxation for income from employee stock options realized between January 1, 2024, and March \u200e\u200e31, 2025, it is crucial that you notify the tax administrator by the end of May 2025.\u200e<\/p>\n","protected":false},"author":117,"featured_media":9695,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[719,685,640,628,385,30,8],"class_list":["post-9694","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-direct-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9694","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=9694"}],"version-history":[{"count":1,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9694\/revisions"}],"predecessor-version":[{"id":9696,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9694\/revisions\/9696"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/9695"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=9694"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=9694"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=9694"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}