Global Rewards Updates
Global employer services
Tax, legal, and regulatory updates impacting the operation of global incentive plans.
Recent alerts
September 2026: Global Reward Update – Wrap Up
A wrap up of key global tax, legal and regulatory updates impacting the operation of global incentive plans – including updates for Argentina, Belgium, Norway, Singapore, and the United Kingdom.
July 2026: Global Reward Update – Australia
Capital Gains Tax (CGT) changes – removal of 50% CGT discount for individuals and trusts and introduction of 30% tax.
June 2026: Global Reward Update – United States
IRS updates next-day deposit administrative penalty waiver relief timeframes for equity compensation.
May 2026: Global Reward Update – Wrap Up
A wrap up of key global tax, legal and regulatory updates impacting the operation of global incentive plans – including updates for Canada, Hungary, Israel, South Korea, and the United Kingdom.
December 2025: Global Reward Update – Wrap Up
A wrap up of global tax and legal technical developments impacting global incentive plans – including updates for Belgium, Canada, Czech Republic, Guernsey, Israel, Netherlands, New Zealand, Norway, and the United Kingdom.
October 2025: Global Reward Update – Guernsey
Changes to taxation of share award schemes and options.
August 2025: Global Reward Update – Wrap Up
A wrap up of global tax and legal technical developments impacting global incentive plans – including updates for China, Israel, Netherlands, Norway, Oman, South Korea, and the United Kingdom.
April 2025: Global Reward Update – Wrap Up
A wrap up of global tax and legal technical developments impacting global incentive plans – including updates for Canada, Czech Republic, Germany, Israel, Luxembourg, New Zealand, Norway, United Kingdom, and the United States.
March 2025: Global Reward Update – France
Tax and Social Security Reform of Management Incentive Packages.
December 2024: Global Reward Update – Wrap Up
A wrap up of global tax and legal technical developments impacting global incentive plans – including updates for Canada, Czech Republic, Ireland, Italy, Luxembourg, Netherlands, New Zealand, Norway, Slovenia, Sweden, and United Kingdom.
October 2024: Global Reward Update – Israel
Changes to the filing and reporting requirements relating to equity plans in Israel.
October 2024: Global Reward Update – Ireland
Reintroduction of Save As You Earn.
August 2024: Global Reward Update – Wrap Up
A wrap up of global tax and legal technical developments impacting global incentive plans – including updates for Canada, Czech Republic, Germany, Italy, Netherlands, Portugal, South Korea, and Vietnam.
June 2024: Global Reward Update – New Zealand
Proposed change in position on PAYE withholding on cash-settled equity awards and to the taxing point of share scheme benefits.
May 2024: Global Reward Update – Italy
Changes to personal tax filing requirements for foreign investments.
May 2024: Global Reward Update – Canada
Proposed changes to capital gains and stock option inclusion rate.
March 2024: Global Reward Update – Wrap Up
A wrap up of global tax and legal technical developments impacting global incentive plans – including updates for Brazil, Canada, Czech Republic, Germany, Italy, Netherlands, South Africa, South Korea and the United Kingdom.
February 2024: Global Reward Update – Belgium
Social security contributions not due on RSUs awarded by a foreign parent company.
December 2023: Global Reward Update – Wrap Up
A wrap up of global tax and legal technical developments impacting global incentive plans – including updates for Brazil, Canada, China, Czech Republic, Finland, Germany, Ireland, Italy, Netherlands, Slovakia and the United Kingdom.
November 2023: Global Reward Update – Ireland
PAYE withholding on share options.
September 2023: Global Reward Update – United States
Application of US FICA on RSUs for internationally mobile employees.
August 2023: Global Reward Update – Wrap Up
A wrap up of global tax and legal technical developments impacting global incentive plans – including updates for Albania, Canada, Germany, Indonesia, Malaysia, Portugal, South Korea, and the United Kingdom.
July 2023: Global Reward Update – India
Increase of TCS applicable to foreign remittances.
April 2023: Global Reward Update – Wrap Up
A wrap up of global tax and legal technical developments impacting global incentive plans – including updates for China, France, India, Japan, Netherlands, Portugal, United Kingdom, and the United States.
December 2022: Global Reward Update – Wrap Up
A wrap up of global tax and legal technical developments impacting global incentive plans – including updates for Canada, Ireland, Netherlands, Poland, and the United Kingdom.
October 2022: Philippines Global Reward Update
Removal of FBT for equity-based compensation.
August 2022: Global Reward Update – Wrap Up
A wrap up of global tax and legal technical developments impacting global incentive plans – including updates for Australia, Canada, Ireland, Poland, Saudi Arabia, UAE and the United Kingdom.
April 2022: Global Reward Update – Wrap Up
A wrap up of global tax technical developments impacting global incentive plans – including updates for Australia, Canada, China, Norway, Singapore and the United Kingdom.
February 2022: Ireland Global Reward Update
Share scheme manuals updates.
January 2022: Global Reward Update
Incentive awards during the pandemic.
January 2022: Spain Global Reward Update
Changes to Spanish taxation of carried interest.
December 2021: Global Reward Update – Wrap Up
A wrap up of global tax & legal technical developments impacting global incentive plans – including updates for Australia, Canada, China, Germany, Netherlands, Romania, UK and US.
November 2021: China Global Reward Update
New employer reporting requirements for employee incentive plans.
September 2021: UK Global Reward Update
Health and Social Care Levy – Impact for share incentive schemes.
June 2021: Australia Global Reward Update
Change to Deferred Income Tax Point for Employee Share Schemes.
June 2021: Canada Global Reward Update
Revenue Agency Update – Taxation of RSUs.
June 2021: Ireland Global Reward Update
New Employer Share Scheme Reporting.
Archive alerts
May 2021: Canada Global Reward Update
Revenue Agency Update – Taxation of RSUs.
April 2021: Ireland Global Reward Update
Save As You Earn (SAYE).
March 2021: Canada Global Reward Update
Federal Economic Update – Employee Stock Options.
March 2021: France Global Reward Update
Financial Services Reward – French rules implementing the Capital Requirements Directive V (‘CRD V’).
March 2021: Ireland Global Reward Update
Employer Share Scheme Reporting.
March 2021: Finland Global Reward Update
The Finnish Parliament has recently approved a new employee share issue regime.
January 2021: Luxembourg Global Reward Update
The three key changes that impact employee reward.
December 2020: France Global Reward Update
Non-resident taxation: A step back to the status quo?
October 2020: UK Global Reward Update
HMRC’s Tax Advantaged Share Schemes (“TASS”) research.
January 2020: Canada Global Reward Update
Delayed implementation of proposal to introduce an annual cap on beneficial stock options treatment.
January 2020: Greece Global Rewards Update
Tax favorable treatment for shares acquired under stock option plans.
October 2019: United Kingdom Global Rewards Update
Annual share plan returns Reporting of awards that are net settled.
June 2019: Belgium Global Rewards Update
Supreme Court ruling on Social Security.
May 2019: China Global Rewards Update
Guidance issued on taxation of income from stock incentive plans.
April 2019: Saudi Arabia Global Rewards Update
Legislative simplification for employee share plans.
April 2019: Canada Global Rewards Update
Budget proposal to introduce a CA$200,000 annual cap on beneficial treatment of employee stock options for large companies.
March 2019: Singapore, Ukraine and Denmark Global Rewards Update
Recent regulatory updates in Singapore, Ukraine and Denmark.
November 2018: Belgium Global Rewards Update
Draft legislation to require taxable stock compensation income.
November 2018: New Zealand Global Rewards Update
Changes to the Taxation of Employee Share Schemes.
August 2018: Belgium Global Rewards Update
Tax reporting and withholding in Belgium - Update.
May 2018: New Zealand Global Rewards Update
Employee Share Scheme Reporting.
March 2018: Canada Global Reward Update
Proposed additional reporting requirements for non-resident trusts.
September 2017: South Africa Global Rewards Update
New tax directive application form introduced for employee share plans.
Recent alerts and an archive of alerts appear below; for back issues of Global Rewards Updates, or to subscribe, please email a request to globaltaxpublications@deloitte.com.
