TAXATION
3.1.1 - Stock Options taxed only as capital gains
Taxation of Stock Options may occur during three different moments: moment of grant, moment of exercise, and moment of sale. In order to establish a favourable system and encourage this practice in Europe, it is recommended to implement a tax framework which entails only one moment of taxation and treats SO as capital gains instead of income.
- 2024
- 2023
100%
Yes
Taxed at the moment of sale
0%
No
Taxed at the moment of sale plus other option
2023
43%
2024
46%