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Labour law implications of the accompanying Act to the act on uniform monthly employers´ report
The introduction of a uniform monthly employer report with the aim of simplifying, clarifying, and systematizing the processes related to employers’ reporting obligations represents one of the biggest administrative changes for employers in recent years. You can read more about the uniform monthly employers’ report in our article at the link here. About the act …
Read moreThe EU Data Act, or what the new EU regulation brings us
Regulation (EU) 2023/2854 of the European Parliament and of the Council of 13 December 2023, which lays down harmonized rules on fair access to and use of data, and amends Regulation (EU) 2017/2394 and Directive (EU) 2020/1828 (the “Data Act”) was published in the Official Journal of the European Union on 22 December 2023 and …
Read moreNew system to the employee stock ownership plan (ESOP)
On 10 September 2025, the Chamber of Deputies passed, by the Senate once already returned, amendment to the Income tax Act that introduces an attractive employee stock option program the so-called ESOP (Employee Stock Ownership Plan). This is a major innovation at the time when employers face an increasingly competitive labour market and are looking for …
Read moreBeneficial owner registry in light of current case law
The Czech Supreme Court recently published two important decisions in the area of legal regulation of the beneficial owner registry, namely case ref. no. 27 Cdo 1368/2024 dated 25 August 2025 and case ref. no. 27 Cdo 1548/2024 dated 26 August 2025, thus opening a new chapter in the interpretation of Act No. 37/2021 Coll., on the …
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