1 ABSTRACT Tax implications of employee stock option plans and their alternatives in the Czech Republic This thesis deals with possible ways in which Czech startups in the form of a limited liability company can enable their employees to participate in the value of the company. The main goal of the thesis is to give the reader a general overview of what possibilities these dynamic companies have and at the same time to analyze them both from a civil law (especially commercial law) perspective and from a tax law perspective. Another goal was to evaluate whether one optimal type can be selected from this range of diverse programs at all. Finally, the author tried to outline the necessary adjustments to the relevant legislation so that stock option plans can be effectively implemented in companies. To achieve these goals, the work is divided into six parts. The first introductory part explains the focus of the thesis on the issue of option plans (and their alternatives) in startups in the form of a limited liability company, both for employees and contractors supplying startups with their services as business partners. The second part describes the general non-legal aspects concerning enabling the employees to participate in the value of the company, which must be considered before deciding on the introduction...
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:446067 |
| Date | January 2021 |
| Creators | Bachtík, Tomáš |
| Contributors | Sejkora, Tomáš, Kohajda, Michael |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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