At the end of June, the Chamber of Deputies approved further changes to the taxation of income from employee share or option plans (simply referred to as ESOPs or employee shares) as part of the amendments a…
The Tax Administration has prepared an optional form that can be used to submit a notice of intent to defer taxation of income from employee stock ownership plans (ESOPs).
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 …
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…
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 …
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…
A new regulation on the taxation of employee stocks was submitted on 24 October 2023 within draft amendment No. 3452 to the Government Bill amending certain acts in relation to the development of the financial …