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Global Rewards Updates

Global Rewards Updates (formerly Global Equity Updates) are intended to inform you of changes to local laws surrounding the treatment of equity over the past few months. Read the alerts below for the latest news from around the world. You may also subscribe to receive these alerts by email.

2013

Russian tax authorities paying more attention to income received from equity incentive plans
Russia, September 2013

Canada - Royal Assent received on Non-resident Trust Rules
Canada, September 2013

United Kingdom – Guidance published by HM Revenue & Customs in respect of employee share plans in the UK
United Kingdom, August 2013

2013 Global Share Plan Survey - Sharing Success
Global Share Plan Survey, August 2013

Finland - Finnish Supreme Administrative Court decision on the sourcing of stock option benefit in a cross-border case
Finland, July 2013

United Kingdom – Consultation on simplifying the taxation of unapproved share plans
United Kingdom, June 2013

India – Tribunal decision on the apportionment of stock option income
India, June 2013

Canada — Stock-Settled Awards
Canada, May 2013

United Kingdom – Form 42 submission: July 6, 2013
United Kingdom, May 2013

Belgium — The High Council of Finance disagrees with Minister of Finance’s suggestion to change stock option tax regime
Belgium, April 2013

People’s Republic of China — Intensified SAFE and Tax Registration Requirements for Equity Awards in China
China, April 2013

United Kingdom — Government’s response to the Office of Tax Simplification’s proposed changes to the taxation of unapproved share plans
United Kingdom, April 2013

France — Proposed return of the 75% tax rate
France, April 2013

South Africa — 2013 National Budget
South Africa, April 2013

Singapore — Phasing out the Equity Remuneration Incentive Scheme (ERIS)
Singapore, March 2013

Philippines — Tax Treatment of Stock Option Plans
Philippines, March 2013

Russia — Currency control restrictions on transactions made through foreign bank accounts
Russia, March 2013

Ireland — Employee share benefit schemes — employer year-end reporting obligations for 2012
Ireland, February 2013

Hungary – Change in the interpretation by the Hungarian Tax Authority on the sourcing rules of equity compensation 
Russia, February 2013

Russia — Update on taxation of employer stock: Authorities’ first clarifications 
Russia, February 2013

Canada — stock option benefit sourcing and Article XV(2)(b) of the Canada-U.S. Income Tax Convention
Canada, February 2013

United Kingdom — Office of Tax Simplification’s proposed changes to the taxation of unapproved share plans
United Kingdom, January 2013

France — Final word for tax shock bill
France, January 2013

Luxembourg — Increase in taxable value of transferable employee stock options
Luxembourg, January 2013

Ireland — Restricted Stock Units – Cross-border tax treatment
Ireland, January 2013

United States — American Taxpayer Relief Act of 2012 
United States, January 2013

2012

France - Draft finance bill: impacts on share plans    
France, October 2012

United Kingdom — new employee-share arrangements
United Kingdom, October 2012

2012 Global Employee Share Plan Survey - Sharing Value
Global Employee Share Plan Survey, October 2012

France — “Tax shock” for wealthy individuals in 2013 finance bill proposals
France, October 2012

United Kingdom — Amendments to the Employment Related Securities Manual
United Kingdom, September 2012

Israel — Israeli Tax Authority issues new guidance on operating share plans with a qualifying trustee, according to Section 102 of the Israeli Income Tax Ordinance
Israel, September 2012

Argentina — New exchange control restrictions that impact employee share purchase plans
Argentina, September 2012

Japan — Equity Reporting Requirement
Japan, August 2012

France: Proposed increase of social contributions on French qualified options and free shares and of the “forfait social” rate
France, July 2012

Ireland: Changes to Employer Withholding Obligations for Equity Awards
Ireland, July 2012

Argentina: New Equity Reporting Regime
Argentina, July 2012

Australia: Employee Share Scheme Reports due to employees by July 14 and to the ATO by August 14
Australia, June 2012

Netherlands: Dutch 30 percent ruling applicable to equity income received after departure from the Netherlands
Netherlands, June 2012

United Kingdom — Form 42 submission: July 6, 2012
United Kingdom, May 2012

Netherlands: Discount applicable to restriction period shares
Netherlands, May 2012

People’s Republic of China - Authorities issue new standardized rules on SAFE registration process for share plans operated in the PRC
People’s Republic of China, March 2012

United Kingdom – Tax advantaged employee share plans: recommended changes
United Kingdom, March 2012

Japan – New Equity Reporting Requirement
Japan, March 2012

France – New reporting requirements for qualified stock options, free shares, and BSPCE
France, March 2012

Peru – New Personal Data Protection Law
Peru, February 2012

Belgium – Budget 2012 – Impact on Equity-Based Compensation
Belgium, February 2012

Denmark – Employee shares and individual share-based remuneration
Denmark, February 2012

United States – Form 8938: Reporting of Certain Foreign Financial Assets
United States, February 2012

United Kingdom – 0T tax code
United Kingdom, January 2012

2011

The Netherlands – Dutch 30 percent ruling
Netherlands, 21 December 2011

Finland – Effects of sales restrictions on shares received through share incentive plan Finland
12 December 2011

Ireland – Share remuneration – Pay Related Social Insurance Update
Ireland, 7 September 2011

Russia – Update on taxation of stock options: Practical example of information disclosure between the tax authorities
Russia, 6 June 2011

Ireland – Share remuneration – Jobs Initiative
Ireland, 27 May 2011

Spain: New law re-establishing requirements on income derived from the exercise of stock options
Spain, 27 May 2011

United Kingdom: Update on disguised remuneration
United Kingdom, 18 April 2011

Ireland: Share Remuneration – Update from Irish Revenue Authorities
Ireland, 18 April 2011

New EU principles on remuneration policies for financial institutions
Italy, 14 April 2011

United Kingdom: Update to the changes to paye witholding requirements for individuals after they have left employment
United Kingdom, 08 April 2011

United Kingdom publishes further details on disguised remuneration proposal
United Kingdom, 31 March 2011

Ireland – Clarification regarding application of pay related social insurance to share-based equity awards
Ireland, 30 March 2011

Russia – Update on taxation of options granted by employers: Legislative changes imply that grant of options may be taxable, and stipulate rules for calculating market value
Russia, 29 March 2011

New withholding tax applicable to non-residents on gains realized from French-qualified stock options and free share awards
France, 09 February 2011

Changes to PAYE witholding requirements
United Kingdom, 01 February 2011

Changes to the Polish Income tax treatment of share-settled employee share plan awards
Poland, 31 January 2011

2011 Hungarian personal income tax and social security changes applicable to employee share plan awards
Hungary, 20 January 2011

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