Employee shares: New legal framework effective from 2026

In September 2025, the Czech Parliament finally approved an amendment introducing the concept of “qualified employee stock options” – informally referred to as employee shares granted under Stock Ownership (Option) Plan (ESOP). The aim is to allow employers to reward their employees by offering the opportunity to acquire an ownership interest or share in a company through special options, the regime of which is newly enshrined in the Income Tax Act. The amendment will take effect on 1 January 2026.