Kategorie: Compliance
The EU Data Act, or what the new EU regulation brings us
Regulation (EU) 2023/2854 of the European Parliament and of the Council of 13 December 2023, which lays down harmonized rules on fair access to and use of data, and amends Regulation (EU) 2017/2394 and Directive (EU) 2020/1828 (the “Data Act”) was published in the Official Journal of the European Union on 22 December 2023 and …
Read moreNew system to the employee stock ownership plan (ESOP)
On 10 September 2025, the Chamber of Deputies passed, by the Senate once already returned, amendment to the Income tax Act that introduces an attractive employee stock option program the so-called ESOP (Employee Stock Ownership Plan). This is a major innovation at the time when employers face an increasingly competitive labour market and are looking for …
Read moreAmendment to the Accounting Act: changes in entities subject to mandatory non-financial reporting
The European Union has long sought to increase business transparency and place greater emphasis on sustainability. With the adoption of the Non-Financial Reporting Directive (hereinafter the “CSRD”), the obligation to report non-financial information has been significantly expanded. The Czech Republic is now implementing the CSRD through an amendment to the Accounting Act, which, in addition …
Read moreWhat will the uniform monthly employers’ report bring?
In the area of labour law and payroll administration, one of the most important administrative obligations for employers is the regular reporting of data on employees and their wages to a wide range of institutions. Under the current system, employers must submit more than twenty reports and forms at various deadlines each month to institutions …
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