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15 January 2024
media coverage
czech republic

Venture capital: Taxation of ESOP shares and options: One step forward, two steps ... sideways?

The Czech start-up/VC community has long been calling for a change in how employee shares/options and related plans (ESOPs) are taxed, citing various other European Union jurisdictions as being significantly more progressive and therefore conducive to the development of a start-up ecosystem.

In his recent article, Schoenherr expert Michal Jendželovský examines the rule for the taxation of ESOP shares and options which was introduced into an amendment to the Czech Income Tax Act predominantly addressing private pension plans. Read the full article here.



czech republic