Změny u DPP, akciových plánů a v „příjmovce“ byla finálně schváleny

Changes to the "DPP”, employee stock plans and Income Tax Act have been finalized

We would like to inform you that Parliamentary Print 570 (amendment to the Investment Company Act), which also contains significant changes for the areas of taxation or social security, has been fully approved and signed by the President. The amendment should be published in the Collection of Laws in the coming days.

The amendment brings significant changes to agreements on work performance (“dohody o provedení práce – DPP”), employment income from share/stock option plans and amends certain provisions of the Income Tax Act. For more information, please refer to our previous post from April 2024 HERE.

The amendment does not contain any transitional provisions and the individual changes have different effective dates, e.g. the new reporting obligation for employers for agreements on work performance (DPP) will occur as early as 1 July 2024.

If you are interested in this area, please contact the authors of this article or the advisory team you usually work with.

Authors:

Ondřej Polívka

Radka Růžičková