Global Tax Guide For Individuals With Stock Compensation

This section explains the taxation of equity awards in 30 nations: stock options, restricted stock, restricted stock units, performance shares, stock appreciation rights, and employee stock purchase plans. The country-specific guides to the left are regularly reviewed. At the end of each guide, the month of the most recently required update is given.

Why This Guide Matters

In its 2008 International Stock Plan Design & Administration Survey, the National Association of Stock Plan Professionals found that over half of the surveyed US companies communicate no tax information whatsoever to stock plan participants abroad. Our Global Tax Guide is therefore a valuable starting point for stock plan professionals and participants who need to know about the taxation of equity awards in the covered countries.

International Mobile Employees Face Complex Tax Issues

The tax laws for sourcing income can be complex for both expatriate and cross-border employees. Americans abroad, for example, must consider both the US tax laws and the laws of the countries where they work. Moreover, special rules apply when you move between countries during the vesting period of equity awards. Treaties between nations can prevent double taxation. Each country profile in the Global Tax Guide has a link to the relevant tax treaty with the US (if a treaty exists and a link is available).

See also a related article series and FAQ about international taxation for mobile employees. Another FAQ has survey data on the use of corporate stock plans outside the US.

Seek Professional Advice On Specific Situations

While this guide can be a useful starting point, providing a general frame of reference on the tax laws in each country, mobile employees should contact accountants, tax professionals, attorneys, and/or human-resources departments for advice on specific situations.

Please see our disclaimer and the background of this resource.