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. Summaries for each country are available at the links on the left. The content of these summaries is regularly reviewed. At the end of each, the month of the most recently required update is given.

Mobile Employees Face Complex Tax Issues

Citizenship, nationality, and the tax laws for sourcing income raise complex issues for mobile employees who work in various countries. US citizens who work abroad, for example, need to consider the treatment of income under both US tax laws and the laws of the countries in which they are employed. (Note also that the US now assesses an exit tax not only on citizens who leave and relinquish their citizenship but also on green-card holders who permanently end their US residence.) In addition, special rules apply when you move between countries during the vesting period of stock options or other equity awards.

Also, as always, when buying or selling shares you should be aware of laws against insider trading and tipping. For example, the US Securities and Exchange Commission prosecutes violations of American insider-trading law that occur anywhere in the world. Many other nations also have rigorous laws against insider trading to protect the credibility of their capital markets.

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.