Global Rewards Update: Belgium - 23 July 2009Administrative circular issued on stock option plan extension - Extending the term of under water stock options |
The Belgian tax authorities recently issued an administrative circular which clarified that subject to certain conditions, companies are able to extend the exercise period for stock options offered between 2 November 2002 and 31 August 2008 without negative Belgian tax consequences.
This communication is an update to the Belgian Global Rewards Update issued in May 2009.

Global Rewards Update - Belgium