Senát schválil pravidla pro úpravu zdanění tzv. ESOPů

Senate Approves Rules for Adjusting Taxation of ESOPs

The new rules for the taxation of Employee Stock and Options Plans (ESOPs), which we last informed you about HERE, were approved by the Senate yesterday.

The proposed amendment to the law will now be presented to the President for signature. If the President signs the proposal, the law will subsequently be published in the Collection of Laws. The provisions related to employee plans will then take effect from the first day of the following calendar month. Therefore, the most likely effective dates now appear to be April 1 or May 1, 2025.

Regardless of the effective date of the new rules, the regime valid from January 2024 remains problematic. The practical impacts are currently being addressed by the General Financial Directorate (GFŘ) and the Czech Social Security Administration (ČSSZ).

We will keep you informed of further developments.

For more detailed information, please contact the authors of the article or the EY team with whom you collaborate.

Authors:

Michaela Felcmanová
Adam Linek