Global Rewards Updates
Global employer services
Updates on the treatment of equity
Recent alerts
March 2024: Global Reward Update – Wrap Up
A wrap up of global tax and legal technical developments impacting global incentive plans – including updates for Brazil, Canada, Czech Republic, Germany, Italy, Netherlands, South Africa, South Korea and the United Kingdom.
February 2024: Global Reward Update – Belgium
Social security contributions not due on RSUs awarded by a foreign parent company
December 2023: Global Reward Update – Wrap Up
A wrap up of global tax and legal technical developments impacting global incentive plans – including updates for Brazil, Canada, China, Czech Republic, Finland, Germany, Ireland, Italy, Netherlands, Slovakia and the United Kingdom.
November 2023: Global Reward Update – Ireland
PAYE withholding on share options
September 2023: Global Reward Update – United States
Application of US FICA on RSUs for internationally mobile employees
August 2023: Global Reward Update – Wrap Up
A wrap up of global tax and legal technical developments impacting global incentive plans – including updates for Albania, Canada, Germany, Indonesia, Malaysia, Portugal, South Korea, and the United Kingdom.
July 2023: Global Reward Update – India
Increase of TCS applicable to foreign remittances
April 2023: Global Reward Update – Wrap Up
A wrap up of global tax and legal technical developments impacting global incentive plans – including updates for China, France, India, Japan, Netherlands, Portugal, United Kingdom, and the United States.
December 2022: Global Reward Update – Wrap Up
A wrap up of global tax and legal technical developments impacting global incentive plans – including updates for Canada, Ireland, Netherlands, Poland, and the United Kingdom.
October 2022: Philippines Global Reward Update
Removal of FBT for equity-based compensation.
August 2022: Global Reward Update – Wrap Up
A wrap up of global tax and legal technical developments impacting global incentive plans – including updates for Australia, Canada, Ireland, Poland, Saudi Arabia, UAE and the United Kingdom.
April 2022: Global Reward Update – Wrap Up
A wrap up of global tax technical developments impacting global incentive plans – including updates for Australia, Canada, China, Norway, Singapore and the United Kingdom.
February 2022: Ireland Global Reward Update
Share scheme manuals updates
January 2022: Global Reward Update
Incentive awards during the pandemic
January 2022: Spain Global Reward Update
Changes to Spanish taxation of carried interest
December 2021: Global Reward Update – Wrap Up
A wrap up of global tax & legal technical developments impacting global incentive plans – including updates for Australia, Canada, China, Germany, Netherlands, Romania, UK and US
November 2021: China Global Reward Update
New employer reporting requirements for employee incentive plans
September 2021: UK Global Reward Update
Health and Social Care Levy – Impact for share incentive schemes
June 2021: Australia Global Reward Update
Change to Deferred Income Tax Point for Employee Share Schemes.
June 2021: Canada Global Reward Update
Revenue Agency Update – Taxation of RSUs
June 2021: Ireland Global Reward Update
New Employer Share Scheme Reporting
Archive alerts
May 2021: Canada Global Reward Update
Revenue Agency Update – Taxation of RSUs.
April 2021: Ireland Global Reward Update
Save As You Earn (SAYE)
March 2021: Canada Global Reward Update
Federal Economic Update – Employee Stock Options.
March 2021: France Global Reward Update
Financial Services Reward – French rules implementing the Capital Requirements Directive V (‘CRD V’)
March 2021: Ireland Global Reward Update
Employer Share Scheme Reporting.
March 2021: Finland Global Reward Update
The Finnish Parliament has recently approved a new employee share issue regime
January 2021: Luxembourg Global Reward Update
The three key changes that impact employee reward
December 2020: France Global Reward Update
Non-resident taxation: A step back to the status quo?
October 2020: UK Global Reward Update
HMRC’s Tax Advantaged Share Schemes (“TASS”) research
January 2020: Canada Global Reward Update
Delayed implementation of proposal to introduce an annual cap on beneficial stock options treatment
January 2020: Greece Global Rewards Update
Tax favorable treatment for shares acquired under stock option plans
October 2019: United Kingdom Global Rewards Update
Annual share plan returns Reporting of awards that are net settled
June 2019: Belgium Global Rewards Update
Supreme Court ruling on Social Security
May 2019: China Global Rewards Update
Guidance issued on taxation of income from stock incentive plans
April 2019: Saudi Arabia Global Rewards Update
Legislative simplification for employee share plans
April 2019: Canada Global Rewards Update
Budget proposal to introduce a CA$200,000 annual cap on beneficial treatment of employee stock options for large companies.
March 2019: Singapore, Ukraine and Denmark Global Rewards Update
Recent regulatory updates in Singapore, Ukraine and Denmark
November 2018: Belgium Global Rewards Update
Draft legislation to require taxable stock compensation income
November 2018: New Zealand Global Rewards Update
Changes to the Taxation of Employee Share Schemes
August 2018: Belgium Global Rewards Update
Tax reporting and withholding in Belgium - Update
May 2018: New Zealand Global Rewards Update
Employee Share Scheme Reporting
March 2018: Canada Global Reward Update
Proposed additional reporting requirements for non-resident trusts
September 2017: South Africa Global Rewards Update
New tax directive application form introduced for employee share plans
Recent alerts and an archive of alerts appear below; for back issues of Global Rewards Updates, or to subscribe, please email a request to globaltaxpublications@deloitte.com.
