Tax & Legal

Kategorien: Alle (2 gefunden)

1. 08. März 2023

   Taxation of stock options in the event of change of residenc ...

   Concerning the taxation of stock options the Supreme Tax Court decided that the question of residency is not to be answered by looking at the year in which the benefit was received (which was the year in dispute), but rather at the time of the plaintiff's residency abroad in the period between the grant of the options and the date on which the option could be exercised for the first time.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: residence, stock options
2. 29. November 2011

   Dutch exit tax excessively burdensome

   The ECJ has held the Dutch exit tax on the transfer of a company’s place of management to another member state to be excessively burdensome. It would be sufficient to allow establishment of the tax due on the unrealised gains at the time of departure, but to defer collection until the gains are realised.

   Kategorien: From Europe

   Schlagwörter: place of management, exit tax, unrealise ...