01.04.2015 No spread of tax-free employee share benefit over all employ ... The Supreme Tax Court has held that the tax-free employee share benefit is restricted to those employees with an actual benefit in the given year and cannot be claimed lump-sum for all employees participating in the programme. Categories: Supreme Tax Court casesKeywords: employee shares, bonus share
02.07.2014 Benefit from employee shares to be measured on contract date The Supreme Tax Court has held that the benefit from the grant of employee shares is to be based on the value of the shares on the date the transfer agreement became binding on both sides. It also held that there was no automatic presumption that a share transfer to the spouse of an employee was made in consideration for employee services rendered. Categories: Supreme Tax Court casesKeywords: share transfer, employee shares, benefit
07.08.2013 Return of employee shares at fixed price leads to employment ... The Supreme Tax Court has held that the return of employee shares at a guaranteed price leads to employment income in the year of return in the amount by which the price exceeds the market value. Categories: Supreme Tax Court casesKeywords: employment income, employee shares, guar ...
