Peter Pasek, Author at Sparring

Pozitívna zmena v zdaňovaní ESOPu na Slovensku od 1. januára 2024

Donedávna slovenská daňová legislatíva dostatočne nezohľadňovala existenciu inštitútu zamestnaneckých akcií alebo “Employee Stock Ownership Plan”, teda ESOPu. Nedostatočná úprava vo veľkej miere znemožňovala naplnenie potenciálu využívania ESOPu. Novela zákona č. 595/2003 Z.z. o dani z príjmov, by to ale mohla, od 1. januára 2024 zmeniť.

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Pozitívna zmena v zdaňovaní ESOPu na Slovensku od 1. januára 2024

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