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Research Center : Development

Jan 19,2017 | Baker & McKenzie

Possible Change in Timing for Calculation of Taxable Amounts for EquityAwards

To calculate the taxable amount realized from equity awards in Germany, the general rule under administrative guidelines published by the German tax authorities has been to use the fair market value (“FMV”) of the underlying shares on the date that beneficial ownership of the shares is actually transferred to the employee. In practice, for administrative reasons, many multinational companies calc

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