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      Recently, the Parliament of the Republic of Moldova adopted a law that grants companies favorable tax treatment for salary-related taxes through SOP. Organizations may also use Incentive Capital (CDS), an employee reward alternative in force since 2023, which treats incentive payments similarly to dividends.

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      Stock Option Plan. Incentive Capital

           

      René Schöb

      Partner, Head of Tax & Legal, KPMG in Moldova and Romania

      KPMG in Moldova

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