Story perspectives

Global Equity Compensation: Tax Reforms and Legal Changes Unveiled

1/5/2025

23 3

Summary

Story summary

Brazil's court classified stock options as "commercial income," exempting them from income tax at grant or exercise, but imposing capital gains tax on sales.
Quebec's court supported unvested RSUs for terminated employees during notice periods, while Ontario's court favored employers in post-settlement equity claims.
The EU's Pay Transparency Directive mandates gender pay gap reporting, effective June 2026.
Finland confirmed equity grants must adhere to equal pay laws, and Indonesia streamlined equity grant approvals.
The UK revised tax-free allowances and rates for employee shares, while Vietnam simplified equity plan administration with new reporting requirements.

1 of 1

Story summary

Brazil's court classified stock options as "commercial income," exempting them from income tax at grant or exercise, but imposing capital gains tax on sales.
Quebec's court supported unvested RSUs for terminated employees during notice periods, while Ontario's court favored employers in post-settlement equity claims.
The EU's Pay Transparency Directive mandates gender pay gap reporting, effective June 2026.
Finland confirmed equity grants must adhere to equal pay laws, and Indonesia streamlined equity grant approvals.
The UK revised tax-free allowances and rates for employee shares, while Vietnam simplified equity plan administration with new reporting requirements.