Technical deep-dives on equity compensation taxation
Our comprehensive guides cover every aspect of stock options taxation, including RSU (Restricted Stock Units), ISO (Incentive Stock Options), NSO (Non-Qualified Stock Options), ESPP (Employee Stock Purchase Plans), 83(b) elections, and international tax planning strategies for tech professionals with equity compensation.
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Equity compensation is a significant part of total compensation for tech professionals, but the tax implications can be complex. Our guides cover the essential topics including:
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Showing 27 guides in Country tax guides
Complete guide to Portugal's IFICI regime (NHR 2.0) for equity compensation. Covers 20% flat rate, Article 43-C 14% startup regime, US-Portugal tax treaty, and eligibility.
How Spain’s impatriate regime (Beckham Law) taxes salary and equity compensation. Covers 24% rate, six-year window, Spanish vs foreign-source equity, and planning with RSUs and ESPPs.
How Swiss federal and cantonal taxes apply to stock options, RSUs, and ESPP-style benefits. Covers Zurich vs Zug vs Geneva, blocking periods, withholding, and wealth tax on equity.
How the Dutch 30% ruling interacts with stock options, RSUs, and ESPP income. Covers 2025–2027 allowance changes, Box 1 vs Box 3, stock option timing rules, and expat planning.
How Ireland’s Key Employee Engagement Programme (KEEP) taxes qualifying share options compared with unapproved schemes. Covers CGT at disposal, eligibility limits, USC and PRSI, and planning vs standard income tax on exercise.
How Germany taxes employee stock options, virtual stock, RSUs, and ESPP benefits. Covers EStG employment income timing, Abgeltungssteuer on listed shares, solidarity surcharge, church tax, and cross-border commuters.
How Japan taxes employee stock options, RSUs, and share plans. Covers exercise vs vest timing, withholding, foreign workers, and US treaty coordination.
How Korea taxes employee stock options, RSUs, and share-based pay. Covers global income taxation, foreign workers, flat taxes on certain income, and US-Korea treaty coordination.
How Australia taxes employee share schemes—RSUs, options, and performance rights. Covers deferred taxing points, start-up concessions, ESS reporting on tax returns, and US-Australia coordination.
How Italy taxes employee stock options, RSUs, and share plans under employment income rules. Covers Article 51 TUIR, substitute tax on certain plans, regional surcharges, and inbound workers.
Tax planning for tech employees with equity who split time or tax residence between Canada and the US. Covers treaty residency, employment income sourcing, T4/RL-1 vs W-2, and foreign tax credits.
How Brazil taxes employee stock options, RSUs, and profit-sharing for tech workers. Covers IRRF withholding, social contributions, FX rules for USD parents, and treaty planning for expats.
How the United Arab Emirates treats employee stock options, RSUs, and share plans for residents in Dubai, Abu Dhabi, and free zones. Covers zero personal income tax, payroll reporting, US treaty angles, and global mobility.
How Mexico taxes employee stock options, RSUs, and variable compensation for residents and inbound tech workers. Covers ISR withholding, PTU distinction, treaty coordination with the US, and remote nearshoring teams.
How Sweden taxes employee stock options, RSUs, and share incentives. Covers employment income timing, social fees, the 3:12 rules context for closely held companies, and cross-border Nordics planning.
How Norway taxes employee stock options, RSUs, and share-based pay. Covers progressive income tax, wealth tax on listed holdings, PAYE withholding, and US-UK-Nordic cross-border patterns.
How Israel taxes employee stock options, RSUs, and share-based pay under Section 102 trusts and other structures. Covers capital gains vs ordinary income routes, withholding, and US-Israel treaty coordination.
How Denmark taxes employee stock options, RSUs, and share-based pay. Covers progressive income tax, labour market contributions, cross-border Øresund commuters, and US-Danish treaty coordination.
How Finland taxes employee stock options, RSUs, and equity-based pay. Covers progressive state and municipal tax, church tax membership, social contributions, and Nordic cross-border patterns.
How Poland taxes employee stock options, RSUs, and share-based remuneration. Covers progressive PIT, social security (ZUS), flat tax for certain foreign structures, and EU cross-border mobility.
How Vietnam taxes employee stock options, RSUs, and share-based pay for residents and inbound expats. Covers progressive personal income tax, employer withholding, and US-Vietnam treaty coordination for tech hubs.
How New Zealand taxes employee share schemes, stock options, and RSU-like awards. Covers employment income timing, employer schemes, and FIF attribution for offshore shares for NZ tax residents.
How Hong Kong taxes employee stock options, RSUs, and share awards for tech and finance professionals. Covers salaries tax, territorial principle, employer reporting, and cross-border assignments.
How Taiwan taxes employee stock options, RSUs, and share-based pay for tech professionals. Covers progressive income tax, withholding, AMT-style minimum tax concepts, and cross-strait assignments.
How Luxembourg taxes employee stock options, RSUs, and equity for finance and EU institution employees. Covers progressive income tax, social contributions, cross-border Belgium/France/Germany commuters, and US parent plans.
How Belgium taxes employee stock options, RSUs, and share plans for Brussels tech and EU employees. Covers progressive tax, ONSS/RSZ social charges, speculation tax nuances, and cross-border Netherlands-Luxembourg-France commuters.
How Argentina taxes employee stock options, RSUs, and foreign-listed equity for tech and remote workers. Covers income tax, export dollar rules, wealth pressures, and US parent plans paid in USD.