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Proposed Amendments to the Dutch Tax Treatment of Stock Option Plans

Proposed Amendments to the Dutch Tax Treatment of Stock Option Plans

Proposed Amendments to the Dutch Tax Treatment of Stock Option Plans

23.08.2021 NL law

Recent efforts by the Dutch government to amend the tax treatment of stock option plans are examined by Charlotte Tolman and Michael Molenaars in this article in Tax Notes International. The proposed changes are welcome, but might not solve all liquidity concerns.

On May 31 the Dutch government started a public internet consultation by releasing a draft bill and explanatory memorandum to amend the tax treatment of stock option plans in the Netherlands. The proposal consists of amendments to the Dutch Wage Withholding Tax Act 1964 (Wet op loonbelasting 1964) to make it more attractive for employers to grant stock options to their employees by shifting the moment the stock options become taxable. The goal is to attract and retain more employees, especially entrepreneurs and technical and IT specialists, and make the Netherlands more competitive compared with other countries for start-ups and scale-ups.

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Auteurs: Charlotte Tolman and Michael Molenaars

Source: Tax Notes International, volume 103, number 4

Publication date: July 26, 2021

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