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