Czech Republic - Czech Supreme Administrative Court on Taxation of Employee Stock Options
- Czech Republic
- P. Fekar
- European Taxation, 2012 (Volume 52), No 6
- 1 May 2012
On 30 January 2012, the Czech Supreme Administrative Court issued a decision on the timing of the crystallization of taxable income in regard to employee stock options. In the absence of specific rules in the Czech Income Taxes Act, this decision confirms that the taxable event is the date of exercise of the options.