Equity for EOR Employees: Options, RSUs & Tax Checks

Written by Martynas PupkeviciusFact-checked by Michael Ennis

Updated 8 Nov 2026~24 min read

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Martynas PupkeviciusEOR Advisor and Remote Work Editor

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Michael EnnisSenior Editor and Payroll Specialist

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Updated 8 Nov 2026 · Published 21 Aug 2026

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Before promising stock options to an international hire, check who can participate in your plan. The person may work on your team while an employer of record (EOR) employs them, and that distinction can matter to both plan eligibility and tax treatment. The guide compares options, restricted stock units and cash-based awards across 14 countries. It follows the money as well as the paperwork, from who funds an exercise or payroll withholding to what happens if the employee leaves or moves to your own entity.

Guide overview

Equity for EOR hires, at a glance.

Review eligibility, the award and payroll before you promise it.

An EOR employee may be able to receive an equity award, but the answer depends on the country, instrument, plan and individual. Check plan eligibility, securities rules, exchange controls and tax treatment before grant. Options, RSUs and cash-settled awards can trigger different obligations at grant, vesting, exercise, settlement or sale. Agree reporting and withholding responsibilities in advance. Moving to your own entity requires a fresh review of any tax-favoured scheme and existing awards.

Plan eligibility

Confirm the participant

Review plan definitions, the service relationship and required approvals.

Award structure

Compare the instruments

Assess options, RSUs and cash-settled alternatives separately.

Country review

Check local obligations

Review securities, exchange controls and instrument-specific tax events.

Payroll and reporting

Name the owners

Agree reporting, withholding and funding responsibilities before grant.

Check before acting

An entity move needs a fresh review of any tax-favoured scheme and existing award. Keep unresolved conditions in the offer record.

What to record in the worksheet

Scope

Award / employee · Country and employer · Plan eligibility

Evidence and follow-up

Event / date · Tax and reporting review · Withholding / recharge owner · Evidence · Approval status

Use the editable worksheet Review the country table

What will the employee own, and when can they turn it into cash? For options, add the price the person would have to pay to exercise. For any award, identify the events that may trigger tax or reporting and who will fund payroll charges. Check that the plan permits the award before describing it in the offer.

1. How EOR employment affects equity-plan eligibility

Read the plan’s definition of an eligible participant against the actual employment arrangement. Your company receives the person’s services, but the EOR is their legal employer. If the plan restricts awards to employees of the issuer or its group, find out whether this person qualifies before proceeding.

Decision	Evidence needed	Who should confirm
Decision Can this person receive the award?	Evidence needed Plan definitions, service relationship and required approvals.	Who should confirm Issuer’s equity counsel.
Decision Do local rules allow the issuer to offer the award?	Evidence needed Applicable securities exemption, disclosures and local offer rules.	Who should confirm Issuer and local securities counsel.
Decision When can tax arise?	Evidence needed Grant, vesting, exercise, settlement and sale analysis for this instrument.	Who should confirm Local tax adviser; do not use a generic country label.
Decision Who reports and withholds?	Evidence needed Event reporting, valuation, currency and funding instructions.	Who should confirm Issuer finance team and the EOR’s payroll owner.
Decision Can the employee fund it?	Evidence needed Exercise price, potential withholding and realistic liquidity route.	Who should confirm Issuer and employee, with clear award communications.
Decision What happens at a move or exit?	Evidence needed Leaver terms, service continuity, provider switch and any replacement award.	Who should confirm Equity counsel before cancellation or regrant.

Plan eligibility. Most equity incentive plans limit participants to employees, directors and consultants of the company and its subsidiaries, and an EOR worker’s eligibility depends on the plan definitions and actual service relationship. An award to an ineligible person can be void, so confirm eligibility and any required approvals before choosing or amending a participant category.

US securities law. Private US companies grant equity under SEC Rule 701, which exempts compensatory offerings to employees, directors, general partners, officers and bona fide consultants and advisors of the issuer and its majority-owned subsidiaries. EOR staff are neither the issuer’s employees nor obviously consultants. The SEC’s 1999 Rule 701 adopting release expressly discusses de facto employment and qualifying consultants. Counsel should assess the facts, the plan and the exemption’s conditions for each EOR worker. Its November 24, 2020 proposal to extend Rule 701 and Form S-8 to “platform workers” was never adopted, so as of June 2026 no category explicitly covers EOR-employed staff.

Qualified-scheme eligibility. Check the employer and group conditions for each proposed tax-favored scheme: EMI in the UK, BSPCE in France, Section 102 in Israel, the Section 19a deferral in Germany and the ESS start-up concession in Australia. US incentive stock options (IRC Section 422) have issuer, parent or subsidiary employment conditions. An unrelated EOR arrangement does not satisfy those conditions. Assess non-qualified options, RSUs and other awards separately under the plan and applicable tax rules.

Structure	The worker gets	Tax moment	Offering rules and filings
Structure Direct equity (NSOs, options, shares)	The worker gets Real options or shares under your plan	Tax moment Instrument-specific: review grant, vesting, exercise and sale	Offering rules and filings Check offering exemptions and required disclosures. Rule 701 is a US registration exemption; local filing requirements need separate review.
Structure Phantom equity (VSOP, SARs)	The worker gets A contractual cash promise that tracks share value	Tax moment Usually employment income on payment; check earlier tax and social-charge triggers	Offering rules and filings Check local regulatory and reporting rules
Structure RSUs and eligible trustee arrangements	The worker gets Rights to shares delivered at vest; a trustee can hold them until sale	Tax moment Vest, settlement, sale or trustee release may matter; confirm the instrument and applicable track	Offering rules and filings Review the underlying share offering and any required plan or trustee-regime filings.
Structure Cash-based LTIP	The worker gets A multi-year bonus tied to valuation or KPI targets	Tax moment Usually employment income on payment; check earlier tax and social-charge triggers	Offering rules and filings Review the actual instrument, local regulatory classification and reporting; do not assume no filing

3. Tax rules in four countries: UK, Germany, India, Brazil

UK: verify EMI and other scheme eligibility. Qualifying EMI options can avoid Income Tax and National Insurance at exercise where the statutory conditions are met, including the grant-value and exercise rules. A grant discount or disqualifying event can change that treatment. A later share sale can create a capital gain; Business Asset Disposal Relief is conditional, with an 18% rate from 6 April 2026. But the option holder must be an employee of the issuing company or its qualifying subsidiary, working at least 25 hours a week or 75 percent of their working time for it (ITEPA 2003, Schedule 5; HMRC manual ETASSUM53020), so an unrelated EOR employment relationship does not satisfy the issuer-group condition. Check the actual employer, group and service facts. Unapproved options remain possible, but the exercise gain can be employment income. Applicable rates depend on the individual, tax year and UK nation; Scottish rates differ. If the shares are readily convertible to cash, National Insurance applies too, including employer NIC at 15 percent since April 6, 2025, which the EOR pays and recharges to you.

Germany: check the Section 19a employer/group conditions. Section 19a EStG defers tax on discounted employee shares so that employees are not taxed on shares they cannot yet sell. The Future Financing Act (Zukunftsfinanzierungsgesetz, in force January 1, 2024) made it more useful: the size tests are fewer than 1,000 employees and annual turnover no more than EUR 100 million or a balance-sheet total no more than EUR 86 million, met at transfer or in one of the preceding six calendar years. The employer must be no more than 20 years old. Group awards require the statutory group-wide size and age conditions, and employee consent is required. Tax can arise on transfer of the shares, after 15 years or at employment end; the statutory employer-liability election can defer the latter two triggers. The separate annual tax-free allowance rose from EUR 1,440 to EUR 2,000. The Annual Tax Act 2024 (December 2024) extended it to shares in the employer’s group companies. An unrelated EOR is not part of the issuer’s group merely because its employee works for you. Establish the actual employer/group and scheme conditions before assuming a deferral. Non-qualified options can create wage income at exercise; RSUs and other instruments need their own timing analysis. Compare cash-settled VSOPs with the proposed direct award.

India: separate the tax event from award eligibility. For current periods, Income-tax Act 2025 §17(1)(d) and §17(4)(h) address specified securities/sweat equity and exercise-date value less the amount paid; §392 covers salary withholding, with the 2026 valuation rules. Earlier periods can retain the Income-tax Act 1961 under the transition rules. Eligible-startup deferral, issuer/employee relationships, the instrument and the overseas-investment route require their own review.

Brazil: capital-gains treatment is now possible, with conditions. On September 11, 2024, the Superior Court of Justice (STJ) decided Theme 1226 (REsp 2,069,644): a standard stock option plan is mercantile rather than remuneration, so income tax falls at resale as a capital gain, not at exercise. To get that treatment, the employee must pay an exercise price and bear market risk, and labor courts can still reclassify free grants and guaranteed-value awards as remuneration, with social charges attached. A statutory framework (Bill 2,724/2022) passed the Senate in August 2023 and, as of September 2026, is still pending in the Chamber of Deputies. Compare the actual direct-option and cash-settled awards under their respective tax and employment conditions.

Country	Direct-award eligibility and restrictions to review	Option tax point to review; RSUs may differ	Possible structures to investigate, subject to approval
Country United States	Direct-award eligibility and restrictions to review Check IRC Section 422 issuer, parent or subsidiary employment conditions for ISOs; unrelated EOR employment alone does not satisfy them. Confirm Rule 701 coverage separately.	Option tax point to review; RSUs may differ NSOs: spread generally employment income at exercise. RSUs: review vesting/settlement and payroll-tax timing	Possible structures to investigate, subject to approval NSOs with valuation review; assess RSUs separately
Country United Kingdom	Direct-award eligibility and restrictions to review Check the actual issuer/group employment and scheme conditions for EMI or CSOP (ITEPA 2003, Schedules 4 and 5); do not infer eligibility from the EOR label. Assess unapproved awards separately.	Option tax point to review; RSUs may differ Exercise: income tax, plus NICs if shares are readily convertible (employer NIC 15% since April 2025)	Possible structures to investigate, subject to approval Unapproved options or phantom
Country Germany	Direct-award eligibility and restrictions to review Review the actual employer/group and share conditions for §19a; unrelated EOR employment alone does not create eligibility.	Option tax point to review; RSUs may differ Exercise: spread is wage income	Possible structures to investigate, subject to approval VSOP (virtual options): compare with available direct awards
Country France	Direct-award eligibility and restrictions to review For BSPCE or free shares (AGA), assess the specific issuer, recipient, employer/group and award conditions. EOR employment alone does not create eligibility.	Option tax point to review; RSUs may differ Exercise gain taxed as salary-type income with social charges	Possible structures to investigate, subject to approval Compare cash awards; review BSPCE eligibility after any entity move
Country Netherlands	Direct-award eligibility and restrictions to review Possible; confirm plan eligibility and Dutch tax timing	Option tax point to review; RSUs may differ Exercise if the shares are tradable then; otherwise when they become tradable, unless the worker elects tax at exercise (election available since January 1, 2023)	Possible structures to investigate, subject to approval Direct NSOs through EOR payroll
Country Spain	Direct-award eligibility and restrictions to review Yes, but the Startup Law's €50,000 exemption and 10-year deferral (Ley 28/2022) need startup employment	Option tax point to review; RSUs may differ Exercise: employment income	Possible structures to investigate, subject to approval Phantom
Country Poland	Direct-award eligibility and restrictions to review Yes, but deferral to sale (Art. 24(11) PIT Act) needs income from the issuer's group	Option tax point to review; RSUs may differ Risk of tax at exercise, then 19% on sale; take local advice	Possible structures to investigate, subject to approval Phantom or RSUs
Country India	Direct-award eligibility and restrictions to review Check current overseas-investment rules against the issuer, employee relationship and actual award; EOR employment alone does not create eligibility	Option tax point to review; RSUs may differ Current 2025 Act §17 perquisite and §392 salary withholding; distinguish exercise/settlement and later sale, instrument and historical period	Possible structures to investigate, subject to approval Compare a direct award with a cash-linked alternative only after tax, exchange-control and payroll review
Country Singapore	Direct-award eligibility and restrictions to review Possible; confirm local reporting and departure rules	Option tax point to review; RSUs may differ Exercise: employment income; no capital gains tax; exit charge on unexercised awards when foreigners leave	Possible structures to investigate, subject to approval Direct NSOs or RSUs
Country Australia	Direct-award eligibility and restrictions to review Yes, but the ESS start-up concession needs employer-group equity	Option tax point to review; RSUs may differ Vest or exercise under Div 83A; deferral up to 15 years in qualifying schemes	Possible structures to investigate, subject to approval Direct options with advice, or phantom
Country Canada	Direct-award eligibility and restrictions to review Yes, but the 50% option deduction likely fails without issuer employment	Option tax point to review; RSUs may differ Exercise, fully taxable without the deduction	Possible structures to investigate, subject to approval Cash-settled RSUs or phantom
Country Brazil	Direct-award eligibility and restrictions to review Yes. STJ Theme 1226 (Sept 2024) treats paid-for plans as mercantile	Option tax point to review; RSUs may differ Sale: capital gains, if the worker pays a real strike and bears risk	Possible structures to investigate, subject to approval Direct options with mercantile features, or phantom
Country Mexico	Direct-award eligibility and restrictions to review Confirm the actual plan, service relationship and local securities/tax conditions	Option tax point to review; RSUs may differ Exercise: salary-type income; withholding needs a recharge to the EOR	Possible structures to investigate, subject to approval Phantom or payroll bonus
Country Israel	Direct-award eligibility and restrictions to review Awkward: the Section 102 trustee track needs an Israeli employing company	Option tax point to review; RSUs may differ Confirm the applicable Section 102 track, trustee and holding requirements, tax point and any employment-income component. Other awards need their own Section 3(i) or employment-tax analysis.	Possible structures to investigate, subject to approval ITA pre-ruling or phantom; many wait for an entity

Use the table to sort your hiring list, then obtain country- and instrument-specific legal and tax review before granting. Singapore, the Netherlands and the US still require instrument-specific review. For the UK, Germany, France, Spain, Poland, Australia and Israel, check the particular scheme’s issuer, employer, group and award conditions before assuming a tax advantage is available. Compare the eligible awards and review any replacement grant separately if you convert to your own entity. For India, assess exchange-control requirements separately from tax and securities rules; their relative importance depends on the award and worker.

5. Phantom equity

Phantom equity (virtual options, VSOPs, stock appreciation rights) gives the worker contractual units, not shares. The units mirror your cap table, with a strike value, a vesting schedule and usually your real plan’s acceleration and leaver terms. On exit or another liquidity event, the company pays cash equal to the unit gain, which the EOR runs through payroll as a bonus.

This hypothetical pays $80,000 before tax or fees under the terms shown. Check vesting, settlement conditions and payroll treatment for the actual award.

Cash-settled awards avoid issuing shares, but local plan, securities, exchange-control and employment requirements still need review. Confirm that the EOR can process the proposed instrument and reporting in that country before grant. Agree documentation, valuation, funding and lead time.

Suppose 10,000 phantom units settle at $10 each against a $2 strike. The $8 gain per unit gives a gross cash payout of $80,000. Before comparing it with a share grant, calculate the employee’s tax, any payroll withholding, employer charges and the EOR’s fee.

A phantom award is a contractual cash claim rather than share ownership. If the debtor fails, the claim’s ranking depends on the actual debtor, award/employment terms, jurisdiction and insolvency rules; employee remuneration can have different priorities from ordinary unsecured debt. Review any conversion clause for eligibility, consent, valuation and tax consequences.

6. RSUs and trustee structures

RSUs remove two things workers dislike about options: paying a strike price and choosing when to exercise. Employment-income timing can fall at vesting or settlement, with possible separate social-charge and later disposal consequences, and in a liquid company withholding can be covered by selling part of the delivered shares. Direct RSUs may suit a hire who should not have to fund an exercise price, provided eligibility, liquidity and tax timing work for that person. The eligibility questions in section 1 still apply, but payroll handles a fixed vesting schedule instead of exercises in random months.

An RSU that vests with no market for the shares can leave the worker owing cash tax on shares they cannot sell. Most private issuers avoid this dry-income problem with double-trigger vesting: units settle only after both time served and a liquidity event, but local tax rules decide whether delayed settlement also delays each tax or social-charge obligation.

Trustee structures place a third party between the worker and the shares. For Israel’s Section 102, confirm the chosen track, eligible employer–issuer relationship, filing, trustee and holding conditions before promising capital-gains treatment. The tax point and any employment-income component depend on the actual award and track. An unrelated EOR does not satisfy the employing-company conditions. Ask Israeli advisers whether the proposed arrangement needs an ITA ruling and whether Section 3(i) applies to each instrument without one. Elsewhere, trustee and nominee arrangements can simplify the shareholder register, but they are not automatically tax-neutral. UK employee benefit trusts have their own scheme, contribution and employee-tax rules.

7. Cash LTIPs: when to skip equity entirely

A cash long-term incentive plan is a multi-year bonus tied to company outcomes: a valuation multiple, revenue targets or a fixed schedule. One example is $30,000 paid in three tranches over 36 months, each conditional on continued engagement and a company KPI. It vests and helps retention like equity, but its employment, deferred-compensation, tax, exchange-control and approval requirements still need local review. Cash settlement alone does not make the cost deductible or remove every regulatory issue.

Compare that cash bonus with what the employee could receive under a share award. In this example, even a tenfold rise in the company’s value leaves the maximum bonus at $30,000. The service and performance conditions still apply. If the bonus is meant to bridge a move to your own entity, specify how long it lasts and what happens on transfer. Any replacement grant needs its own eligibility and tax review.

Q3. Does the offer need equity upside to close (senior hire, competing against equity-heavy offers)?
YES → Compare a cash-linked award only after checking the instrument, employee, country, tax, reporting, funding and payroll conditions. Assess any Israeli ruling route separately.
NO → Cash LTIP on the same vesting dates: subject to local approval, employment and tax review; compare administration cost and employee outcomes.

9. Withholding, recharges, and the EOR contract

Before grant, identify the events the issuer, EOR and employee each have to report and which ones require payroll withholding. A taxable event may occur before anyone receives cash.

Ask the issuer and the EOR to name one contact each for a late valuation or a missed payroll cutoff.

Event reporting. For this award and country, check which events require notice, from grant and vesting through exercise, settlement or sale. Name who will supply the valuation, in which currency and by what date. Set out who reports or withholds and how the agreement treats costs if notice arrives late.

A recharge agreement. Where the EOR handles withholding or employer charges, agree the funding deadline before the relevant payroll run, any permitted employee recovery and the invoice timing. A tax gross-up is a separate promise: record whether one is offered and who funds it. When choosing a provider, ask in your RFP whether it has processed equity events in your target countries and what it charges per event.

Contract clauses. Before the first grant, your EOR agreement should name who calculates taxable value, who files employer securities reports where they exist (the UK’s annual ERS return, Australia’s ESS statements), the per-event admin fee and what happens to awards if you switch providers. Have the plan, award and employment documents reviewed together for any effects of a provider switch. Align the documented parties and responsibilities with your IP assignment clauses, and see the 9 EOR contract clauses to negotiate.

The working record	Fields to complete
The working record Scope	Fields to complete Award / employee · Country and employer · Plan eligibility
The working record Evidence and follow-up	Fields to complete Event / date · Tax and reporting review · Withholding / recharge owner · Evidence · Approval status

Can you grant stock options to employees hired through an EOR?

It may be possible. Confirm the plan’s participant rules, the actual service relationship and local securities, tax and exchange-control requirements before a direct grant. For tax-advantaged schemes such as UK EMI, French BSPCE, Israeli Section 102 or Germany’s §19a deferral, check the particular issuer, employer/group, participant, instrument and any approval conditions. An unrelated EOR relationship may leave those conditions unmet. Compare any available non-qualified award and its actual tax events.

Is phantom equity a security?

What happens to grants when you replace the EOR with your own entity?

Who withholds tax when an EOR employee exercises options?

Are RSUs better than options for EOR employees?

RSUs have no exercise price to fund, but tax and social charges can arise at different points. A later sale can have separate tax consequences. In liquid companies, withholding can be covered by selling part of the shares at settlement. In private companies, tax can fall due at vest with no market to sell into, the same dry-income problem options have at exercise. Double-trigger arrangements may help, though delayed settlement may not defer every tax or social-charge obligation.

Can an EOR employee in Israel get Section 102 treatment?

The sources behind this guide, grouped by topic. Dates show when we last checked a page.

Securities law, plan eligibility and insolvency

6 sources

United States · SEC
Employee benefit plans, Rule 701
1999 adopting release
Covers the compensatory offering exemption. The 1999 adopting release is used in the equity example, checked 3 Oct 2026.
United States · SEC
Proposed temporary rules for “platform workers” under Rule 701 and Form S-8
Proposed 24 Nov 2020 and not adopted.
United States · Cornell Law School (LII)
26 U.S. Code Section 422, incentive stock options
Its employee-of-issuer requirement limits EOR hires to NSOs.
Freshfields
Employers of record, part 2
Covers equity plan eligibility and IP for workers employed outside the issuer’s group.
United Kingdom · legislation.gov.uk
Insolvency Act 1986, section 107
Company liabilities are paid pari passu before any distribution to members. Checked Sep 2026
United Kingdom · Insolvency Service
Official Receivers guidance 43
Distinguishes preferential employee remuneration and holiday debts from other claims. Checked 15 Oct 2026

Tax rules in the UK, Germany, India and Brazil

15 sources

United Kingdom · HMRC
ETASSUM53020: EMI working-time commitment
Under ITEPA 2003, Schedule 5.
United Kingdom · legislation.gov.uk
Income Tax (Earnings and Pensions) Act 2003, Schedule 4
Covers CSOP schemes and their employment requirement. Checked Sep 2026
United Kingdom · HMRC
Employee benefit trusts and scheme rules
Checked 15 Oct 2026
United Kingdom · HMRC
EBT contribution and employee-tax treatment
Checked 15 Oct 2026
United Kingdom · GOV.UK
Employment related securities: registering schemes and filing the annual ERS return
United Kingdom · GOV.UK
Business Asset Disposal Relief
The rate is 14% for 2025 to 2026, rising to 18% from 6 Apr 2026.
United Kingdom · GOV.UK
Rates and thresholds for employers 2025 to 2026
Employer National Insurance is 15% from 6 Apr 2025.
Germany · gesetze-im-internet.de
Income Tax Act (EStG), section 19a
As amended by the Zukunftsfinanzierungsgesetz (1 Jan 2024).
India · Income Tax Department
Income-tax Act provisions
Covers salary perquisites, TDS and the Finance Act 2020 startup deferral.
India · Income Tax Department
Income-tax Act 2025, amended by Finance Act 2026
Sections 17, 282, 392, 439 and 536 checked. Section 439 retains conditional 50% and 200% penalty rules; section 282 measures notice periods from the tax-year end; section 392 covers salary withholding and conditional eligible-startup treatment. Checked 15 Oct 2026
India · Central Board of Direct Taxes (CBDT)
Section 17: perquisites
The 2026 page of the Income-tax Act 2025 identifies specified securities and sweat equity in §17(1)(d), and exercise-date fair market value less the amount paid in §17(4)(h). Checked 15 Oct 2026
India · Central Board of Direct Taxes (CBDT)
Reassessment transition FAQ
Tax year 2026-27 onward uses the Income-tax Act 2025 reassessment provisions in sections 279 to 286. Earlier income periods and their penalty proceedings can remain under the Income-tax Act 1961 via section 536; the old section 149 reference can still apply. Checked 15 Oct 2026
India · Income Tax Department
Income-tax Rules 2026 notification
Covers commencement on 1 Apr 2026 and exercise-date FMV valuation for 17(1)(d), including exchange-listed and merchant-banker routes. Checked 15 Oct 2026
Brazil · Superior Tribunal de Justiça (STJ)
Theme 1226 ruling on stock option plans
Decided 11 Sep 2024 (REsp 2,069,644): a standard plan is mercantile rather than remuneration, so income tax falls at resale as a capital gain, not at exercise. The employee must pay an exercise price and bear market risk to get that treatment.
Brazil · Senado Federal
PL 2724/2022, stock options legal framework bill
Câmara dos Deputados record
Approved in the Senate in Aug 2023 and sent to the Chamber of Deputies, where it is attached to PL 286/2015 and still pending. Checked Sep 2026

Tax rules in other countries

12 sources

United States · IRS
Topic 427, stock options
Used in the equity example. Checked 3 Oct 2026
Canada · Canada Revenue Agency (CRA)
Employee security options
Covers the 110(1)(d) deduction and the $200,000 vesting limit (1 Jul 2021).
Mexico · Servicio de Administración Tributaria (SAT)
Federal tax administration
Covers ISR wage withholding through payroll.
France · Hogan Lovells
French Finance Act for 2025: BSPCE and management package reforms
Covers Article 163 bis G CGI.
France · URSSAF
Taux de cotisations, secteur privé
Employer social contribution schedules on cash pay in France.
Netherlands · officielebekendmakingen.nl
Staatsblad 2022, 539: act amending Wages Tax Act article 10a
From 1 Jan 2023, tax falls when the shares become tradable, or at exercise if they are already tradable or the employee elects it.
Netherlands · wetten.overheid.nl
Wages Tax Act 1964 (Wet op de loonbelasting 1964), article 10a
Tax at exercise if the shares are tradable, otherwise when they become tradable unless the employee elects in writing for tax at exercise. Checked Sep 2026
Poland · Podatki.gov.pl
Polish tax administration portal
Covers personal income tax rules for employee share income under Art. 24(11) of the PIT Act.
Spain · Agencia Tributaria
Tax measures in Law 28/2022 on emerging companies (Startup Law)
Israel · gov.il
Israel Tax Authority
The department behind Section 102 trustee-track plans and individual pre-rulings.
Singapore · IRAS
Gains from the exercise of stock options
Includes the deemed exercise rule.
Australia · Australian Taxation Office (ATO)
Key ESS changes
Cessation of employment was removed as a taxing point from 1 Jul 2022.

Our research

1 source

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How we rate EOR providers.

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Stock options and equity for EOR employees