Resources - Simple List
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Equity Administration Survey: Transaction Procedures and Tax ComplianceDecember 10, 2025
This section of the NASPP/Deloitte Tax Equity Administration Survey reports on key trends in management of equity plan transactions and tax withholding. -
Equity Administration Survey: Grant Policies and ProceduresDecember 10, 2025
This section of the NASPP/Deloitte Tax Equity Administration Survey reports on key trends in grant guidelines, sizing practices, and approval procedures. -
Equity Administration Survey: Ownership GuidelinesDecember 10, 2025
This section of the NASPP/Deloitte Tax Equity Administration Survey reports on key trends in stock ownership guidelines. -
Equity Administration Survey: Mobility ComplianceDecember 10, 2025
This section of the NASPP/Deloitte Tax Equity Administration Survey reports on key trends in management of tax compliance for mobile employees. -
Reporting Equity Compensation Income in Box 11 of Form W-2
December 09, 2025
W-2 Box 11 & equity compensation: what income from stock awards belongs in Box 11 (and what doesn’t). -
Portugal Introduces Startup Stock Option Tax Relief
November 06, 2025
Portugal launches a favorable tax regime for startup stock options, offering tax deferral and a reduced 14% effective tax rate. -
India Raises Tax Collection at Source Threshold
November 06, 2025
India increases the Tax Collection at Source (TCS) threshold to 1,000,000 INR effective April 1, 2025. -
Germany Updates Exchange Control Reporting Rules
November 06, 2025
Germany raises the exchange control reporting threshold and extends filing deadlines effective January 1, 2025. -
China: Update to the SAFE Registration / Amendment Requirements
November 06, 2025
Shanghai SAFE updates equity plan rules—relaxing post-termination limits, expanding amendment options, and requiring electronic employee list submissions. -
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 -
Equity Administration Survey: 2025 Results PreviewAugust 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.