Kategorie: Compliance
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 moreAmendment to the Accounting Act: changes in entities subject to mandatory non-financial reporting
The European Union has long sought to increase business transparency and place greater emphasis on sustainability. With the adoption of the Non-Financial Reporting Directive (hereinafter the “CSRD”), the obligation to report non-financial information has been significantly expanded. The Czech Republic is now implementing the CSRD through an amendment to the Accounting Act, which, in addition …
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