Tax and legal news

There are several changes in the area of employee taxation and related social security and health insurance contributions.

The changes effective from January 1, 2026 mainly concern the method of calculating the research and development deduction and the deadline for claiming it.

The VAT field brings a number of news effective from January 1, 2026. Even though majority of them were effective in 2025 already.

The Financial Administration is stepping up its control activities focused on illegal forms of employment, in particular on so-called disguised labour mediation.

The OECD has published an update to its Commentary on Article 5 of the Model Tax Convention on Double Taxation. Among other things, it addresses the principle of permanent establishment in cases where employees work from home, or another location within the country that is not directly connected to the employer's business.

Many firms use the employees’ stock option plans (“ESOP”) as a way of remuneration for their employees either in the form of company options or stocks. This field has been changed significantly in the recent years, and other changes are on the horizon.