Global Rewards Updates

News

Global Rewards Updates

Global employer services

Updates on the treatment of equity

Explore Content

Recent alerts

October 2020: UK Global Reward Update
HMRC’s Tax Advantaged Share Schemes (“TASS”) research

Archive alerts

January 2020: Canada Global Reward Update

Canada delayed implementation of proposal to introduce an annual cap on beneficial stock options treatment

January 2020: Greece Global Rewards Update

Greece tax favorable treatment for shares acquired under stock option plans

October 2019: United Kingdom Global Rewards Update

UK annual share plan returns Reporting of awards that are net settled

June 2019: Belgium Global Rewards Update

Belgium Supreme Court ruling on Social Security

May 2019: China Global Rewards Update

Guidance issued on taxation of income from stock incentive plans

April 2019: Saudi Arabia Global Rewards Update

Kingdom of Saudi Arabia ("KSA") – Legislative simplification for employee share plans

April 2019: Canada Global Rewards Update

Canadian budget proposal to introduce a CA$200,000 annual cap on beneficial treatment of employee stock options for large companies.

March 2019: Singapore, Ukraine and Denmark Global Rewards Update

  • Recent regulatory updates in Singapore, Ukraine and Denmark have resolved some outstanding issues affecting the operation of share plans in these jurisdictions. 
  • From 1 April 2019, companies in Singapore may no longer need to seek Ministry of Manpower approval before making payroll deductions for purchased shares. 
  • Replacement of the license system with new exchange control rules in Ukraine should make it easier for companies to operate share plans in Ukraine. 
  • Changes to employment law in Denmark should make it easier for companies to enforce their good/bad leaver provisions.

November 2018: Belgium Global Rewards Update

Belgium - Draft legislation to require taxable stock compensation income reporting and withholding for foreign company plan benefits. Social security authorities also target foreign company plan benefits

November 2018: New Zealand Global Rewards Update

Changes to the Taxation of Employee Share Schemes

August 2018: Belgium Global Rewards Update

Tax reporting and withholding in Belgium - Update

May 2018: New Zealand Global Rewards Update

Employee Share Scheme Reporting

September 2017: South Africa Global Rewards Update

South Africa – New tax directive application form introduced for employee share plans

September 2017: South Africa Global Rewards Update

South Africa – New tax directive application form introduced for employee share plans

Recent alerts and an archive of alerts appear below; for back issues of Global Rewards Updates, or to subscribe, please email a request to globaltaxpublications@deloitte.com.

Did you find this useful?