24 November 2021 Netherlands withdraws recently announced changes to the taxation of employee stock options The new legislation relating to the taxation of employee stock options that was announced on September 21, 2021 has been withdrawn. Under the proposed legislation, the taxable event for stock options would have been the date that the shares, received by exercising the options, became tradeable. The plans have been withdrawn following comments in the Lower House on the broad applicability of the new rules and their complexity. The Netherlands' Secretary of State indicated that there would likely be new proposals only for start-ups before March 2022. As such, any new legislation will not become applicable before 1 January 2023. A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details. Document ID: 2021-2143 |
