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tax exemption

Change in Investment Tax Exemption Limits

From 2026, the CZK 40 million exemption limit is abolished for securities and shares; it remains in place for cryptoassets.
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tax exemption
Change in Investment Tax Exemption Limits
From 2026, the CZK 40 million exemption limit is abolished for securities and shares; it remains in place for cryptoassets.
ESOPs
Employee Stock Option Plans again
Turbulent legislative developments introduce a completely new concept of taxation of income from ESOPs from January 1, 2026.
withholding tax
Abolition of Withholding Tax on Income from Dependent Activities
As of 01 January 2026 change in taxation of directors and board members being tax non-residents.
cafeteria
The end of the cafeteria in Czechia?
Change in taxation of employee benefits consisting of transferring part of the salary to the cafeteria.
overdue payables
New rule for debtors: Adjustment of VAT deduction for overdue payables
VAT payers must reduce their claimed deduction if liabilities remain unpaid for six months. Accurate records and due date tracking are key.
Possible changes
Possible changes in the Income Tax Act
Amendments to the Income Tax Act have been approved and have yet to be discussed by the Senate.
Changes to the taxation
Changes to the taxation of employee share and option plans or the new-old way
Shifting the timing of taxation of ESOP income (including social security and health insurance contributions) is an option not an obligation.
benefits
Employee benefits
We bring you an overview of the most significant changes to benefits in the area of income tax and VAT.
Ivana Brancuzka
Ivana Brancuzká appointed Partner at Crowe Czech Republic
Effective January 1, 2025, Ivana Brancuzká has been appointed as a Partner at Crowe in the Czech Republic.
Prague
Doing Business in Czech Republic
The Czech Republic is a country with strong fundamentals, mainly in industries such as engineering, metallurgical, construction, or food industry.
Changes 2025
Value Added Tax Act – Key Changes from 2025
The amendment to the VAT Act is comprehensive and brings (among other things) several major changes that will affect all VAT payers
Accounting obligations
Accounting obligations in the Czech Republic
Our experts are here to help and in the following article we will introduce you to the most important accounting obligations in the Czech Republic.
tax exemption
Change in Investment Tax Exemption Limits
From 2026, the CZK 40 million exemption limit is abolished for securities and shares; it remains in place for cryptoassets.
ESOPs
Employee Stock Option Plans again
Turbulent legislative developments introduce a completely new concept of taxation of income from ESOPs from January 1, 2026.
withholding tax
Abolition of Withholding Tax on Income from Dependent Activities
As of 01 January 2026 change in taxation of directors and board members being tax non-residents.
cafeteria
The end of the cafeteria in Czechia?
Change in taxation of employee benefits consisting of transferring part of the salary to the cafeteria.
overdue payables
New rule for debtors: Adjustment of VAT deduction for overdue payables
VAT payers must reduce their claimed deduction if liabilities remain unpaid for six months. Accurate records and due date tracking are key.
Possible changes
Possible changes in the Income Tax Act
Amendments to the Income Tax Act have been approved and have yet to be discussed by the Senate.
Changes to the taxation
Changes to the taxation of employee share and option plans or the new-old way
Shifting the timing of taxation of ESOP income (including social security and health insurance contributions) is an option not an obligation.
benefits
Employee benefits
We bring you an overview of the most significant changes to benefits in the area of income tax and VAT.
Ivana Brancuzka
Ivana Brancuzká appointed Partner at Crowe Czech Republic
Effective January 1, 2025, Ivana Brancuzká has been appointed as a Partner at Crowe in the Czech Republic.
Prague
Doing Business in Czech Republic
The Czech Republic is a country with strong fundamentals, mainly in industries such as engineering, metallurgical, construction, or food industry.
Changes 2025
Value Added Tax Act – Key Changes from 2025
The amendment to the VAT Act is comprehensive and brings (among other things) several major changes that will affect all VAT payers
Accounting obligations
Accounting obligations in the Czech Republic
Our experts are here to help and in the following article we will introduce you to the most important accounting obligations in the Czech Republic.

Contact for media

Our experts are ready to respond quickly and comprehensively to your questions from business, tax, audit and accounting, people management, compensation and benefits, risk management and other topics related to the functioning of the company.
Ivana Brancuzka 2025
Ivana Brancuzká
Partner, CEO Czech Republic
Crowe