This guide explains the taxation of stock compensation in 43 countries for stock options, restricted stock, restricted stock units, and employee stock purchase plans. It covers the rules for when taxes apply (including income tax, social taxes, and capital gains tax) and for tax residence and employee mobility. Each country's guide links to resources from experts, the website of the national tax agency and, when applicable, the country's tax treaty with the United States.
The country profiles are routinely reviewed and updated as needed. At the end of each, the date of the most recently required update is given. Depending on the country, changes to equity award taxation for individuals may occur frequently or just occasionally.
In addition to the country-specific coverage in this guide, see also a related article series, an FAQ about international taxation in general for mobile employees, and an article on tax planning for foreign executives moving to the US. Other FAQs explain the tax-equalization programs through which some companies pay the foreign tax of employees on international assignments and present survey data on stock plans outside the United States.
This guide can be a useful starting point and research tool, providing a general frame of reference on tax laws in each covered country. However, you should contact accountants, tax professionals, attorneys, and/or human-resources departments for advice on specific situations.
Disclaimer: The contents of the Global Tax Guide should not be construed as legal, tax, or financial-planning advice on any specific facts or circumstances. The Global Tax Guide was originally prepared by Louis Rorimer (now retired) when he was with the law firm Jones Day in Cleveland, Ohio. It was written to express his views and not necessarily the views of his former law firm. Mr. Rorimer is also the author of the two-volume book International Stock Plans. The Global Tax Guide is updated as needed by the staff of myStockOptions.com.