BusinessTaxTaxation of ESOPs – What Every Employer Should Know
Employee stock ownership plans, or ESOPs, have become a popular incentive tool in recent years, particularly among startups and technology companies. However, taxation of these benefits remains a challenge for many employers. The rules have changed several times over the past year and a half, and in practice there is still uncertainty as to when and how tax should be paid. Let’s bring some clarity to the issue.


David Krch, Josef Žaloudek a Petr Tušakovský · 8 September 2025