Global Tax Guide For Individuals With Stock Compensation

This section explains the taxation of stock options, restricted stock and RSUs, and employee stock purchase plans in selected countries throughout Europe, Asia, and the Americas.

Citizenship, nationality, and the tax laws for sourcing the income of mobile employees raise complex issues that vary by country. US citizens who work abroad, for example, need to consider the tax treatment of their stock grants under both US laws and the laws of the countries in which they work. In addition, special rules apply when you move between countries during the grant term. Also, as always, when buying or selling shares you should be aware of laws against insider trading and tipping. The US Securities and Exchange Commission prosecutes violations of American insider-trading law that occur anywhere in the world.

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.

Regular Updates

The content for each country is regularly reviewed for new developments. At the end of each country's summary, the month of the most recently required update is given. For a quick look at the worth of your stock gains in another currency, use the currency converter to the lower left.

Please see our disclaimer and the background of this resource.