Employers are required to report grants, vesting and exercises of unapproved stock options on Form RSS1 by March 31 to the Revenue Commissioner. For the 2014 tax year and...
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As of April 6, 2015, the taxation of stock options for mobile employee will change. Any options exercised after April 5, 2015 (irrespective of when the options were granted) will...
Although proposed legislation had provided for the elimination of the tax exemption of EUR 12,000 for gains on equity awards as of January 1, 2015, under the final wording of Law 26/2014...