Global Rewards Updates
Global Employer Services
Updates on the treatment of equity
Recent alerts
December 2025: Global Reward Update - Wrap Up
A wrap-up of global tax and legal technical developments affecting global incentive plans—including updates for Belgium, Canada, the Czech Republic, Guernsey, Israel, the 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 affecting global incentive plans—including updates for China, Israel, the 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 affecting global incentive plans—including updates for Canada, the Czech Republic, Germany, Israel, Luxembourg, New Zealand, Norway, the 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 affecting global incentive plans—including updates for Canada, the Czech Republic, Ireland, Italy, Luxembourg, the Netherlands, New Zealand, Norway, Slovenia, Sweden, and the 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 affecting global incentive plans—including updates for Canada, the Czech Republic, Germany, Italy, the 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 affecting global incentive plans—including updates for Brazil, Canada, the Czech Republic, Germany, Italy, the 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 affecting global incentive plans—including updates for Brazil, Canada, China, the Czech Republic, Finland, Germany, Ireland, Italy, the 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 affecting 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 affecting global incentive plans—including updates for China, France, India, Japan, the Netherlands, Portugal, the United Kingdom, and the United States.
December 2022: Global Reward Update - Wrap Up
A wrap-up of global tax and legal technical developments affecting global incentive plans—including updates for Canada, Ireland, the 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 affecting global incentive plans—including updates for Australia, Canada, Ireland, Poland, Saudi Arabia, the UAE and the United Kingdom.
April 2022: Global Reward Update - Wrap Up
A wrap-up of global tax technical developments affecting 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 and legal technical developments affecting global incentive plans—including updates for Australia, Canada, China, Germany, the Netherlands, Romania, the United Kingdom, and the United States.
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-favourable 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.
