Resources - Grid List

• Argentina: Introduction of New Employee Safe Harbor for Private Securities Offerings

  November 05, 2025

  Argentina’s CNV introduces Resolution No. 1016, establishing a new regulatory framework for private placements with a dedicated “Employee Safe Harbor” for equity awards to employees and officers
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  Equity Administration Survey: 2025 Results Preview

  August 12, 2025

  Preview of the Equity Administration Survey results, including trends in administrative staff working arrangements and use of AI, grant guidelines, tax policies, and participant communication. Available only to survey participants only and providers who are unable to participate in the survey.
• New Supreme Court Case Likely to Impact Social Tax Liability on Equity Awards

  January 16, 2020

  This Baker McKenzie alert highlights a Supreme Court case that could impact that social tax treatment of equity awards in Belgium.
• UK: New HMRC Guidance Limits Corp Tax Relief on Net-Settled Shares

  August 05, 2025

  UK tax relief for net-settled share awards may be limited to accounting cost per new HMRC guidance; employers urged to review current practices.
• Increased focus by Swedish Tax Agency in relation to tax withholding

  August 05, 2025

  Sweden increases audits on equity plans using sell-to-cover; employers urged to review tax withholding and reporting compliance.
• Singapore Allows Tax Deduction for Awards Settled with Newly Issued Shares

  August 05, 2025

  Singapore Budget 2025 allows tax deductions for share awards settled with newly issued shares from YA 2026; IRAS guidance expected by Sept 2025
• New Exclusion of Proceeds from Sale of Shares Based on Holding Period

  August 05, 2025

  Portugal offers tax breaks on equity award gains: up to 30% of sale proceeds excluded based on how long shares are held before sale.
• Germany Eases One-Fifth Rule Application for Equity Award Taxation

  August 05, 2025

  Germany ends employer obligation to apply one-fifth rule on equity income, but reporting remains required for employees to claim tax benefit.
• German Tax Authorities Revise Guidance on Wages Under Tax Treaties

  August 05, 2025

  Germany updates tax guidance under DTTs, tightening residency rules and increasing documentation, raising double taxation risks for employers.
• France – 2025 Bill Sets New Tax Rules for Gains From Employee Share Plans

  August 05, 2025

  France’s 2025 Finance Bill taxes employee share gains as salary and raises employer social tax on qualified RSUs to 30% starting March 2025.
• European  Commission Adopts Adequacy Decision for EU-US Data Privacy Framework

  August 05, 2025

  Data Privacy Framework ensures adequate protection for transatlantic data transfers, replacing Privacy Shield post-Schrems II ruling.
• Important Privacy Shield Program Update

  August 05, 2025

  EU-U.S. Data Privacy Framework effective July 2023; U.S. firms must update policies and comply with new DPF principles by Oct 2023.
• Change in Shanghai SAFE Policy on Forced Sale Requirement

  August 05, 2025

  Shanghai SAFE no longer requires new registrants to enforce 6-month repatriation rule for terminated employees' equity awards.
• China Loosens Data Export Control by Providing Exemptions

  August 05, 2025

  China eases cross-border data rules, exempting routine transfers from key requirements and extending assessment validity to 3 years.
• Canada - New CRA tests: province of employment for remote workers

  August 05, 2025

  CRA clarifies remote worker rules: new 2024 policy defines how to determine province of employment for tax purposes.
• Brazil – Supreme Court Decision on Stock Option Taxation

  August 05, 2025

  Brazil ruling defers tax on stock options and ESPPs until sale; applies to local and foreign employers.
• Belgium - Equity Compensation and Social Tax: Court Rulings

  August 05, 2025

  Belgian court rules no social tax on equity awards from US parent to Belgian employees—pending Supreme Court appeal. Review grant and recharge practices.
• Belgium: New Capital Gains Tax

  April 24, 2026

  Belgium to impose 10% solidarity tax on capital gains over €10K in 2026—likely to impact equity awards
• Tax Ruling on Recharge Agreements

  August 05, 2025

  ATO denies tax deduction for equity award recharge payments by AU subsidiary to US parent, citing lack of income link and contract with employees.
• Argentina: Partial Foreign Exchange Deregulation and Implications for Stock Options / ESPPs

  August 04, 2025

  Argentina eases FX rules for individuals, enabling stock option exercises with fund remittance; ESPP restrictions for companies remain in place.

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