January 11, 2023
The Netherlands | New legislation applicable from 1 January 2023 regarding the taxation of employee stock option benefits
New stock option legislation was approved by the Dutch Parliament and applies from 1 January 2023.
Under this new legislation, the benefit from employee stock option plans is taxed on the date that the shares, received when exercising the stock options, become tradeable. However, employees may instead choose to be taxed on the date the option is exercised.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.
Full text of Tax Alert