BDO Country Summaries for Global Compensation and Equity Services

We have created country-specific outlines that describe the key tax, social security and reporting requirements for both the company and employee for equity awards (including Restricted Stock, Restricted Stock Units (RSUs) and Stock Options).

Our country updates are a great resource for companies for information related to employee share plans. The regular updates provide:

Useful summaries of changes and planning opportunities in the area of employee share plans in key jurisdictions around the world, and
A reminder of key dates and deadlines.

Argentina | Tax treatment of stock options | Tax treatment of restricted stock

Australia | Tax treatment of stock options | Tax treatment of restricted stock | July 2016 - Annual reporting

Austria | Tax treatment of stock options | Tax treatment of restricted stock

Belgium | Tax treatment of stock options | Tax treatment of restricted stock

Canada | Tax treatment of stock options | Tax treatment of restricted stock

China | Tax treatment of stock options | Tax treatment of restricted stock

Denmark | Tax treatment of stock options | Tax treatment of restricted stock | July 2016 - New tax advantages rules

France | Tax treatment of stock options | Tax treatment of restricted stock | July 2016 - Qualifying RSUs - New monthy reporting

Germany | Tax treatment of stock options | Tax treatment of restricted stock

India | Tax treatment of stock options | Tax treatment of restricted stock | July 2016 - SARs

Ireland | Tax treatment of stock options | Tax treatment of restricted stock

Israel | Tax treatment of stock options | Tax treatment of restricted stock

Italy | Tax treatment of stock options | Tax treatment of restricted stock

Japan | Tax treatment of stock options | Tax treatment of restricted stock

Luxembourg | Tax treatment of stock options | Tax treatment of restricted stock | Sept 2016 - Reporting

Mexico | Tax treatment of stock options | Tax treatment of restricted stock

Netherlands | Tax treatment of stock options | Tax treatment of restricted stock | June 2016 - Supreme Court decisions

New Zealand | Tax treatment of stock options | Tax treatment of restricted stock

Norway | Tax treatment of stock options | Tax treatment of restricted stock

Poland | Tax treatment of stock options | Tax treatment of restricted stock

Portugal | Tax treatment of stock options | Tax treatment of restricted stock

Russia | Tax treatment of stock options | Tax treatment of restricted stock

Singapore | Tax treatment of stock options | Tax treatment of restricted stock

South Africa | Tax treatment of stock options | Tax treatment of restricted stock

Spain | Tax treatment of stock options | Tax treatment of restricted stock

Sweden | Tax treatment of stock options | Tax treatment of restricted stock

Switzerland | Tax treatment of stock options | Tax treatment of restricted stock

Turkey | Tax treatment of stock options | Tax treatment of restricted stock

UAE | Tax treatment of stock options | Tax treatment of restricted stock

UK | Tax treatment of stock options | Tax treatment of restricted stock | June 2016 - Annual reporting

The information in the summaries reflects the law at the time of preparation (or update). The outlines provide a general discussion of the main issues to consider in the relevant countries. You should not rely on the summaries as professional advice. The potential tax consequences may vary greatly, depending on the design of your company’s equity, administration, and many other factors. If you would like to discuss your company’s needs and plans with respect to your employee share program, please contact BDO’s Global Compensation and Equity team.

To talk to your local BDO Global Compensation and Equity team expert, please visit the BDO web site for your country.