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TAX TREATMENT OF STOCK OPTIONS. LUXEMBOURG. EMPLOYEE. EMPLOYER: SALE OF SHARES; Gains on the sale of shares are taxable if the sale occurs more than 7 days and no more than 6 months after the date of exercise. The taxable basis corresponds to the difference

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Stock Options Actions Gratuites ‒ BSPCE, BSA et Actions

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The Global Tax Guide explains the taxation of equity awards in 43 countries: stock options, restricted stock, restricted stock units, performance shares, stock appreciation rights, and employee stock purchase plans. The country profiles are regularly reviewed and updated as needed.

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