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mercredi 28 décembre 2016

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Equity Compensation in Luxembourg

By Frédéric Scholtus, Associate Partner Maikel Wijsbek, Senior Manager in charge of the Global Mobility Services in the fiscal departement of KPMG in Luxembourg Stock markets appear to be on the incline, the calendar year, and thus fiscal year for many companies, is coming to a close and many eligible employees are eagerly awaiting their next vesting of equity compensation. This article briefly highlights some of the reporting tax challenges employers face in this respect. Type of equity rewards Equity rewards can come in many shapes and forms. There are five basic kinds of individual equity compensation plans: (i) stock options (including warrants), (ii) restricted stock and restricted stock units, ...

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