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GlobalAdvantage Equity Awards

Are you meeting the tax withholding requirements on equity compensation awarded to employees who work in more than one country?


Businesses routinely use stock options and other forms of equity-based compensation to reward employees. As companies continue to expand globally, the employees receiving those awards are more likely to reside in multiple countries during the lifetime of a share option or other award. Equity awards to mobile employees create tax compliance requirements for you as an employer in multiple jurisdictions. Two or more countries may seek tax in relation to an award. Reporting and withholding obligations can arise in a country long after an employee has left. These must be met within a few days of an award vesting or the exercise of an option.

Errors in complying with such requirements can be costly. Incorrect tax withholding or reporting of share-related events can result in penalties levied by multiple tax authorities. In fact, several organizations with large expatriate populations have paid large fines for failing to deposit the appropriate withholding. Increasingly, governments are enforcing the withholding rules more stringently than ever before.

Deloitte’s GlobalAdvantage (GA) Equity Awards tool helps companies more easily manage the tax and social security withholding and reporting requirements associated with stock awards for both local and mobile employees. Our tool will provide employer withholding tax calculations within seconds for equity compensation in 90 countries, for both local and national employees, as well as employees who have worked in multiple countries during the life of the award. Whether you manage your awards program in-house or through your administrator, GA Equity Awards can help address compliance requirements while serving the needs of your employees.

Learn more about GA Equity Awards.

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