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New rules from 2026 expand support for research and development and reduce administration, making innovation more affordable for companies.
From 2026, the CZK 40 million exemption limit is abolished for securities and shares; it remains in place for cryptoassets.
Turbulent legislative developments introduce a completely new concept of taxation of income from ESOPs from January 1, 2026.
New rules from 2026 expand support for research and development and reduce administration, making innovation more affordable for companies.
From 2026, the CZK 40 million exemption limit is abolished for securities and shares; it remains in place for cryptoassets.
Turbulent legislative developments introduce a completely new concept of taxation of income from ESOPs from January 1, 2026.