Global Rewards Updates has been saved
Insights
Global Rewards Updates
Global employer services
Updates on the treatment of equity
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.
