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 casesSchlagwörter: residence, stock options
21. März 2013 Tax & Legal News – Issue 2, February 2013 In this issue: PwC Reports, Official Pronouncments, Supreme Tax Court Cases, From Europe and From PwC Kategorien: Tax & Legal NewsSchlagwörter: stock options, financial transactions ta ...
30. Januar 2013 Stock option benefit realised on disposal The Supreme Tax Court has held that the benefit from stock options sold is realised on the date of disposal and is to be based on their value at that point in time. Kategorien: Supreme Tax Court casesSchlagwörter: stock options
28. September 2011 No income from stock option exercise if disposal of shares l ... The Supreme Tax Court has held that the issue of shares at a reduced price is not a taxable benefit if the acquirer is legally unable to dispose of them. Kategorien: Supreme Tax Court casesSchlagwörter: exercise, disposal, stock options
05. Januar 2011 No stock option expense before exercise The Supreme Tax Court has held that a company incurred no expense in the issue of free-of-charge stock options to its staff. Kategorien: Supreme Tax Court casesSchlagwörter: exercise, option grant, stock options, f ...
