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Luxembourg: Circular provides new rules for stock option plans

Stock option plans in Luxembourg

The Luxembourg tax authorities on 28 December 2015 issued a circular stating employers planning on providing a stock option plan for their employees must notify the head of the in-charge tax office “Bureau RTS” at least two months prior to setting up the stock option plan. The employers are also required to include both a copy of the plan and a list of eligible beneficiaries / employees.


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The rules apply to all stock option plans set up as from 1 January 2016.


Read a December 2015 report [PDF 84 KB] prepared by the KPMG member firm in Luxembourg: Stock option plans: New circular on the taxation of stock options related to share-purchases issued by the Luxembourg tax authorities

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