Venture Capital: ESOPs Revisited: New regulation set to become effective from 2026

The Legal Industry Reviews: Czech Republic Edition 8 (October) offers an overview of current trends shaping the Czech legal market, including key developments, leading firms and practitioners, and notable regulatory updates across practice areas.

Schoenherr expert Michal Jendželovský examines the upcoming changes to the Czech ESOP regime in his article "ESOPs Revisited: New Regulation Set to Become Effective from 2026." He explains how the new "qualified employee options" framework introduces a long-awaited "no tax before cash" rule, clarifies eligibility criteria, and sets parameters aimed at supporting start-ups while maintaining compliance with Czech tax law.

Read the full article here.