The Financial Administration of the Czech Republic has published a non-compulsory form that may be used for the purpose of submitting a notification on deferring the taxation of employees´ income under employee stock and option plans (ESOPs). For practical reasons, for the time being, the form has been published in MS Word format. Subsequently, in cooperation with the Ministry of Finance of the Czech Republic, the form will be published in a standard format and placed among other forms issued by the Ministry of Finance of the Czech Republic (section "Tax forms").
