Daňové aktuality telegraficky

We are likely witnessing the last tax amendment of this electoral term.

In July, the Senate discussed a bill amending certain laws in connection with the adoption of the law on a unified monthly employer report (Senate Document No. 162/Chamber Document 926). This includes adjustments to several laws, including the Income Tax Act.

The proposal was returned by the Senate to the Chamber of Deputies with several amendments. Today, the deputies approved these Senate proposals.

Thus, the Income Tax Act and the Act on Reserves will include, among other changes (only selected changes are mentioned here), the following modifications (generally effective from 2026):

• Elimination of the 40 million CZK cap for the exemption of income from the sale of securities/shares for individuals. Conversely, the mentioned limit will continue to apply to the exemption of cryptocurrency sales.
• Adjustment of employee stock/option plans – including both parametric adjustments to the existing regime (such as extending the maximum time for taxation from 10 to 15 years) and a completely new regime of so-called qualified employee options for selected companies (shifting taxation from § 6 to § 10).
• Adjustments to the deduction for research and development (such as an increased 150% deduction up to a limit of 50 million CZK).
• Increase of the limit for "insignificant" receivables, for which a one-time 100% provision can be created, increasing from 30,000 to 50,000 CZK.

Authors:

Adam Linek

Hana Cicvárková