Global Rewards Updates

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Global Rewards Updates

Global employer services

Updates on the treatment of equity

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Recent alerts

February 2015: Spain

Availability of the EUR 12,000 exemption

January 2015: Australia

New Employee Share Scheme draft tax rules released

January 2015: United States

Final reporting rules for Specified Foreign Financial Assets on Form 8938

January 2015: Germany

Shares acquired at a reduced price - Federal Court Decision regarding valuation

January 2015: Ireland

Introduction of Electronic Form RSS1 Return of Share Options

December 2014: China

New circulars encouraging equity offerings in China

December 2014: France

Draft bill on qualified free shares

November 2014: Australia

Securities law - new Class Orders

October 2014: Bermuda

Change in payroll tax treatment

October 2014: Australia

Government announces new tax concessions for Employee Share Schemes

October 2014: Belgium

Availability of corporate tax deductions

September 2014: Spain

Changes to the taxation of employee share plans

September 2014: United States

Internal Revenue Service initiative to test company compliance around deferred compensation plans and increased focus on employment tax compliance

July 2014: United Kingdom

Finance Act 2014 and recent Government consultations relating to share plans

July 2014: Italy

Foreign asset reporting requirements for Italian residents

June 2014: United Kingdom

Taxation of restricted shares for internationally mobile employees

May 2014: United Kingdom

Annual share plan returns for 2014/2015 onwards

May 2014: People's Republic of China

Increased focus from tax authorities on equity awards

April 2014: Turkey

Securities law – changes to clearance applications

April 2014: Australia

Securities law – new Class Order

April 2014: France

Changes to rules for awarding qualified free shares

April 2014: South Africa

Change to Exchange Control forms

April 2014: United Kingdom

Finance Bill 2014 - new legislation on employee share plans

March 2014: Australia

Increased focus on ESS reporting for foreign providers and clarification of sourcing for cross-border employees

March 2014: Hungary

Changes to approved employee share plans

February 2014: United Kingdom

Self-certification of tax-advantaged share plans and online filing of share plan returns

February 2014: Greece

Impact of new income tax code on incentive plans

January 2014: Japan

Foreign asset reporting for incentive plans

January 2014: France

Final 2014 Finance laws and impact on share plans

For back issues of Global Rewards Updates, please email a request to globaltaxpublications@deloitte.com

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