Greece: Tax Breaking News
The new circular regarding the income arising from employee’s stock option and share plans.
The new circular regarding the income arising from employee’s stock option and share plans
02 March 2021
Consistent with our commitment to keep you updated on the most significant tax developments, we outline below the main topics of the new circular regarding the income arising from employee’s stock option and share plans.
- Stock options
- Holding period
- Market value of the benefit is defined at exercise
- Taxable event is upon transfer of shares
- Extra capital gain upon sale at a higher value & beneficiary’s reporting obligations
- Employer’s reporting obligations
- Free shares
- Employer’s reporting obligations
- Granting stock options and free shares to employees of subsidiaries
