Recent Legislative Updates - December 2013 Edition

Global Equity Compensation Newsletter

Attached is our monthly update addressing recent tax and legal changes that apply to stock plans in various jurisdictions. 

The following topics may be of interest to you:

  • Argentina - Argentina may impose tax on capital gains and dividends
  • Morocco - Free shares: the 10% limitation lifted
  • Netherlands - The Dutch government has published a legislative proposal which includes bonus capping rules for the financial sector
  • Netherlands - Amendments to the 30% ruling for expatriates; proposed clawback legislation, and extension of Crisis Levy
  • Switzerland - Issuance of new guidance regarding the determinant salary for Swiss state social security purposes effective January 1, 2014
  • United Kingdom - HMRC has issued amended guidance on cash-settled options; release of the Autumn Statement


Global Equity Compensation Newsletter