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 and an archive of alerts from the previous 12 months appear below; for back issues of Global Rewards Updates, please email a request to globaltaxpublications@deloitte.com.

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Recent alerts

September 2017: Global Rewards Update

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

August 2017: France Global Rewards Update

I. Withholding tax reform postponed to January 1, 2019
II. Refund of employer social contribution paid at grant of qualified awards
III. Estate & investment income tax reform as from 2018

June 2017: United Kingdom Global Rewards Update

United Kingdom - extension of UK share plan return deadline for 2016/2017

June 2017: New Zealand Global Rewards Update

Determining "value" of shares received under employee share plans

May 2017: Ukraine Global Rewards Update

New Decree Impacting License Requirements for Ukrainian Residents

May 2017: European Union Global Rewards Update

A Relaxation of Restrictions Imposed on the Employee Share Scheme Exemption

April 2017: Colombia Global Rewards Update

New Legislation Surrounding Share-Based Incentive Plans

Archive alerts

March 2017: Romania Global Rewards Update

Changes to the definition of a Stock Option Plan

March 2017:  Global Share Plans portal Global Rewards Update

Introducing the global share plans portal

March 2017: Canada Global Rewards Update

Quebec - Increased deduction for qualifying stock options of large publicly traded companies

February 2017: Belgium Global Rewards Update

Expanded scope of the Belgian stock exchange tax

February 2017: France Global Rewards Update

Constitutional challenge to employer social contribution paid at grant for free share awards (RSUs)

February 2017: Netherlands Global Rewards Update

Favorable tax treatment of stock options for employees of innovative start-ups

January 2017: United Kingdom Global Rewards Update

Implications of withholding errors on equity income

January 2017: France Global Rewards Update

Final Adoption of New Free Share Taxation Regime by French Parliament

December 2016: Year End Share Plan Reporting Global Rewards Update

Notable Year-End Stock Plan Reporting Requirements

December 2016: China Global Rewards Update

People's Republic of China - Favorable tax treatment extended to more equity compensation plans / contributions of technology

November 2016: France Global Rewards Update

Proposed income tax withholding for resident individuals

October 2016: Japan Global Rewards Update

Japan - Expanded employer reporting obligations on share incentives and potential changes to Capital Gains Tax Regime Expansion

October 2016: Ireland Global Rewards Update

Ireland - Budget 2017

August 2016: Vietnam Global Rewards Update

Changes to the operation of employee share plans in Vietnam

June 2016: Chile Global Rewards Update

Changes to the taxation of stock options

June 2016: United Kingdom Global Rewards Update

A summary of key changes to incentive plans for listed companies for 2016/17

June 2016: Denmark Global Rewards Update

Reintroduction of tax advantaged treatment for employee share plans

June 2016: New Zealand Global Rewards Update

Proposal to introduce employer reporting and voluntary withholding on employee share plan benefits

May 2016: Canada Global Rewards Update

Stock option deduction to remain

May 2016: China Global Rewards Update

Preferential tax treatment on share awards extended to certain unlisted companies

May 2016: Sweden Global Rewards Update

Proposed changes to the taxation of share incentives

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