Stock-based compensation

Stocks, options, and other forms of equity incentives are increasingly being used as part of compensation packages. In international contexts, this raises specific considerations regarding tax and global mobility.

The tax treatment of equity depends on several factors, such as the timing of grant, vesting, and exercise, as well as the countries in which an employee has worked. This makes accounting for such transactions complex, especially when multiple countries are involved.

Frequently Asked Questions

• When are shares or options subject to taxation?

• How is income distributed across multiple countries?

• What does this mean for payroll and reporting?

• How do we handle international employees and their departures or arrivals?

• What are the employer's obligations?

What Nassau Can Do

Nassau provides support in the assessment and structuring of equity incentives within the context of tax and global mobility. We ensure that the tax implications are clearly understood and properly accounted for.

Our support includes, among other things:

• Analysis of equity plans and their tax implications

• Allocation of income across multiple countries

• coordination with payroll and reporting

• support for international employees

• practical implementation and documentation