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The new exemption for non-monetary benefits provided by employers to employees should only apply to non-monetary benefits that are not wages, salaries, remuneration, compensation for loss of income or other benefits related to work performance. This change could have a significant impact on the establishment of various employee benefits programs offered by employers.
A completely new regime is being introduced for income from the exercise of qualified employee stock options by a qualified employee, which would mean shifting the taxation of such income from Section 6 (income from dependent activities) to Section 10 (other income), making such income not subject to social and health insurance contributions.
It is proposed to extend the period during which the deduction can be utilized, from the current 3 to 5 tax periods. Furthermore, the value of the deduction should be increased to 150% of the expenses incurred up to a limit of 50 million crowns. In this context, the law introduces the so-called deduction unit (essentially a group of controlling and controlled persons), for which the limit of 50 million is assessed collectively. In other cases, the amount of the deduction would remain 100% of the expenses incurred.
