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Learn moreStock options taxed when shares become tradeable rather than an exercise
The Secretary for Finance on December 6, 2024, issued a decree updating the guidance on the tax treatment of stock options, stating they will be taxed when shares become tradeable rather than at exercise.
The decree clarifies tax obligations for benefits before and after exercising options, including provisions for residents and nonresidents, and replaces the previous decree from February 2002.
For more information, contact a KPMG tax professional in the Netherlands:
Michael van Gijlswijk | vangijlswijk.michael@kpmg.com
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