Taxation of employee stock option plans again and differently

The third change in a year and a half has been proposed to the taxation of employee stock and option plans within the debate of the laws accompanying the JMHZ Bill. This change relates to the taxation of the option plans for startups and entities…

Employee stock and option plans: notifying tax administrator of taxation postponement

The amendment to the Income Tax Act under which the taxation of an employee’s income from share and option plans can only be postponed if the employer notifies the tax administrator of this choice, became effective from 1 April 2025. The General…

Contest marketing and income tax: what to watch out for

When preparing marketing contests, it is important that organisers bear in mind possible tax implications. The taxation of winnings, VAT deductions, or the tax deductibility of costs – all these affect the financial efficiency of contest marketing.…