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").

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We would like to draw your attention to scam phone calls (vishing) and SMS (smishing), which are currently spreading widely throughout the Czech Republic.

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On 18th February 2020, the European Council adopted a legislative package that applies from 1st January 2024. The objective of this new measure is to give tax authorities of the Member States the right instruments to detect possible e-commerce VAT fraud carried out by sellers established in another Member State or in a non-EU country.

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