Kategorie: News
New 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 …
Read moreNew Critical Infrastructure Act: Major Changes for Essential Service Providers
The new Critical Infrastructure Act (Act No. 266/2025 Coll.) entered into force on 19 August 2025. The Act transposes the Directive on the resilience of critical entities (CER Directive) and introduces substantial changes compared to the previous regulation under the Crisis Management Act. Essential service providers are required to comply with the reporting duty under …
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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