Novela týkající se tzv. ESOPů vyhlášena ve Sbírce zákonů

Amendment Concerning ESOPs Published in the Collection of Laws

After the signing of the bill regulating the taxation of employee stock and option plans by the President (more HERE), it remained to wait for the law to be officially published in the Collection of Laws.

This final step of the entire legislative process occurred yesterday, and the amendment concerning the taxation of ESOPs will therefore be effective from April 1, 2025. If some companies directly affected by the amendment have not yet familiarized themselves with the related impacts, including transactions from 2024, now is the high time.

In relation to the new amendment, the General Financial Directorate also published Information, according to which it should be possible to apply the taxation rules from before 2024 to income in the period from January 1, 2024, until the new law comes into effect.

This is a complex issue with potentially strong international implications for employees who move between different countries as part of their work activities. We therefore recommend that affected companies pay the necessary attention to this topic.

If you are interested in more detailed information, please contact the authors of the article or the EY team you are collaborating with.

Authors:

Michaela Felcmanová

Adam Linek