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Investors, Crypto and ESOP
Dominik first addresses the lifting of the 40 million limit on the time test for stocks and shares: if you meet the time test, the profit can be exempted without an upper limit, while for the crypto the limit of 40 million remains. At the same time, he discusses the new rules for employee shares and option plans (ESOPs) - the key change is that taxation is shifted to the exit and, if conditions are met, social and health are eliminated, which opens up more meaningful incentive programs for core employees of startups.
Agreements, real estate and auditing
The video also contain less pleasant news, mainly changes to agreements (DPP) and withholding tax from 2027, which will limit popular optimization combinations such as “self-employed in flat rate + agreement in own s.r.o.” For real estate investors, the upcoming adjustment of tax depreciation is important — the end of accelerated methods can reduce the return through the IPC by about units of percentage points and this needs to be written into calculations.
On the other hand, a very positive news is the significant limitation of mandatory audits: small entities and some of the smaller stock companies are now completely excluded from the mandatory audit due to higher limits and adjustments to the tests. For ordinary “non-exchange” firms, this means less administration and lower cost of service, which was often required primarily by the state.
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What else is worth paying attention to
At the end of the video, a single monthly employer report comes into play as a step towards a future “single point of collection”, a new institution of last resort for VAT refunds or health insurance adjustments for ancillary activities and withholding tax for non-resident statutory agencies. At the same time, Kirill and Dominik warn that more targeted tax checks on cryptocurrencies can be expected in the second half of the decade, as higher amounts begin to appear in the systems without corresponding returns.
The video thus serves as a practical “quick brief”: within twenty minutes, a business owner, investor or freelancer gets an overview of what to welcome in 2026, what to prepare for and where it makes sense to discuss the changes in time with their tax advisor.
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