BDO Country Summaries for Global Compensation and Equity Services

We have created country-specific outlines that describe the key tax, social security and reporting requirements for both the company and employee for equity awards (including Restricted Stock, Restricted Stock Units (RSUs) and Stock Options).

Our country updates are a great resource for companies for information related to employee share plans. The regular updates provide:
  • Useful summaries of changes and planning opportunities in the area of employee share plans in key jurisdictions around the world, and
  • A reminder of key dates and deadlines.

Argentina | Tax treatment of stock options | Tax treatment of restricted stock


Australia | Tax treatment of stock options | Tax treatment of restricted stock | July 2016 - Annual reporting


Austria | Tax treatment of stock options | Tax treatment of restricted stock


Belgium | Tax treatment of stock options | Tax treatment of restricted stock


Canada | Tax treatment of stock options | Tax treatment of restricted stock


China | Tax treatment of stock options | Tax treatment of restricted stock


Denmark | Tax treatment of stock options | Tax treatment of restricted stock | July 2016 - New tax advantages rules


France | Tax treatment of stock options | Tax treatment of restricted stock | July 2016 - Qualifying RSUs - New monthy reporting


Germany | Tax treatment of stock options | Tax treatment of restricted stock


India | Tax treatment of stock options | Tax treatment of restricted stock | July 2016 - SARs


Ireland | Tax treatment of stock options | Tax treatment of restricted stock


Israel | Tax treatment of stock options | Tax treatment of restricted stock


Italy | Tax treatment of stock options | Tax treatment of restricted stock


Japan | Tax treatment of stock options | Tax treatment of restricted stock


Luxembourg | Tax treatment of stock options | Tax treatment of restricted stock | Sept 2016 - Reporting


Mexico | Tax treatment of stock options | Tax treatment of restricted stock


Netherlands | Tax treatment of stock options | Tax treatment of restricted stock | June 2016 - Supreme Court decisions


New Zealand | Tax treatment of stock options | Tax treatment of restricted stock


Norway | Tax treatment of stock options | Tax treatment of restricted stock


Poland | Tax treatment of stock options | Tax treatment of restricted stock


Portugal | Tax treatment of stock options | Tax treatment of restricted stock


Russia | Tax treatment of stock options | Tax treatment of restricted stock


Singapore | Tax treatment of stock options | Tax treatment of restricted stock


South Africa | Tax treatment of stock options | Tax treatment of restricted stock


Spain | Tax treatment of stock options | Tax treatment of restricted stock


Sweden | Tax treatment of stock options | Tax treatment of restricted stock


Switzerland | Tax treatment of stock options | Tax treatment of restricted stock


Turkey | Tax treatment of stock options | Tax treatment of restricted stock


UAE | Tax treatment of stock options | Tax treatment of restricted stock


UK | Tax treatment of stock options | Tax treatment of restricted stock | June 2016 - Annual reporting


USA | Tax treatment of stock options | Tax treatment of restricted stock


The information in the summaries reflects the law at the time of preparation (or update). The outlines provide a general discussion of the main issues to consider in the relevant countries. You should not rely on the summaries as professional advice. The potential tax consequences may vary greatly, depending on the design of your company’s equity, administration, and many other factors.  If you would like to discuss your company’s needs and plans with respect to your employee share program, please contact BDO’s Global Compensation and Equity team.

To talk to your local BDO Global Compensation and Equity team expert, please visit the BDO web site for your country.