{"id":15478,"date":"2025-09-19T08:46:48","date_gmt":"2025-09-19T08:46:48","guid":{"rendered":"https:\/\/axevera.com\/?p=15478"},"modified":"2025-09-19T08:47:10","modified_gmt":"2025-09-19T08:47:10","slug":"jmhz-tax-reform-new-rules-on-income-stock-options-and-corporate-benefits","status":"publish","type":"post","link":"https:\/\/axevera.com\/en\/2025\/09\/19\/jmhz-tax-reform-new-rules-on-income-stock-options-and-corporate-benefits\/","title":{"rendered":"JMHZ Tax Reform: New Rules on Income, Stock Options, and Corporate Benefits"},"content":{"rendered":"\n<p>On 10 September 2025, the Chamber of Deputies approved the accompanying bill to the <strong>Single Monthly Employer Reporting Act (JMHZ)<\/strong>, incorporating the amendments proposed by the Senate. This significant legislative step affects not only employers\u2019 administrative obligations but also introduces major changes to the <strong>Income Tax Act<\/strong>.<\/p>\n\n\n\n<p>The most relevant measures include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>amendments to provisions related to <strong>research and development allowances<\/strong>;<br><\/li>\n\n\n\n<li><strong>abolition of the annual CZK 40 million limit<\/strong> for the exemption of income from the sale of securities and company shares, while keeping this limit applicable to income from <strong>crypto assets<\/strong>;<br><\/li>\n\n\n\n<li>introduction of a new system of <strong>taxation of income from qualified employee stock options<\/strong>, granted by qualified employers to qualified employees;<br><\/li>\n\n\n\n<li><strong>abolition of withholding tax<\/strong> for agreements on occasional or part-time work, as well as for remuneration of statutory body members who are Czech tax non-residents;<br><\/li>\n\n\n\n<li>clarification of the definition of <strong>leisure-related employee benefits<\/strong>;<br><\/li>\n\n\n\n<li>addition of the definition of a <strong>low-emission vehicle<\/strong> within the scope of the Income Tax Act.<br><\/li>\n<\/ul>\n\n\n\n<p>The bill will now be submitted to the President for signature. Once signed, it will be published in the <strong>Collection of Laws<\/strong> and will enter into force according to its transitional provisions.<\/p>\n\n\n\n<p>For businesses, these changes represent an opportunity to review tax strategies, employee benefit structures, and incentive schemes. Targeted consultancy is therefore essential to ensure <strong>regulatory compliance<\/strong> and to take full advantage of the new opportunities introduced by the reform.<\/p>\n\n\n\n<p>AI image.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>JMHZ Tax Reform 2025 approved: major changes to income tax, employer obligations, stock options and employee benefits.<\/p>\n","protected":false},"author":5,"featured_media":15475,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[525],"tags":[],"yst_prominent_words":[],"class_list":{"0":"post-15478","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-en"},"_links":{"self":[{"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/posts\/15478","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/comments?post=15478"}],"version-history":[{"count":2,"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/posts\/15478\/revisions"}],"predecessor-version":[{"id":15480,"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/posts\/15478\/revisions\/15480"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/media\/15475"}],"wp:attachment":[{"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/media?parent=15478"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/categories?post=15478"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/tags?post=15478"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=15478"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}