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Global Rewards Update - Netherlands - March 2012

Netherlands: Discount applicable to restriction period shares


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This GRU discusses a recent ruling of the Higher Court on the taxation of shares subject to a restriction period. It was ruled that the 2.5% discount per restriction year as applied by the Dutch tax authorities is not theoretically or empirically substantiated, and therefore companies are permitted to present a scientifically founded calculation showing a higher discount percentage.

 

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