Meier, Marcel
Swiss taxation of equity-based compensation Instruments Part 2 electrónico / Marcel Meier .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
The taxation of executive compensation is an important element in Switzerland’s international attractiveness. In this regard, equity-based compensation instruments are frequently used by multinational enterprises for their key employees. However, various complex Swiss tax issues arise both for the employer and the participants, in particular when participants of equity-based compensation schemes relocate and thus import or export their employee participations. In practice, it is advisable to obtain a Swiss tax ruling for the purpose of uniform tax assessment of the participants and proper tax treatment in intercantonal and international scenarios.
DIRIGENTES DE SOCIEDADES
ADMINISTRADORES DE SOCIEDADES
OPCIONES SOBRE ACCIONES
ACCIONES
IMPUESTOS
SUIZA
Finance and Capital Markets 2666-8041v. 22, n. 4, 2020
Swiss taxation of equity-based compensation Instruments Part 2 electrónico / Marcel Meier .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
The taxation of executive compensation is an important element in Switzerland’s international attractiveness. In this regard, equity-based compensation instruments are frequently used by multinational enterprises for their key employees. However, various complex Swiss tax issues arise both for the employer and the participants, in particular when participants of equity-based compensation schemes relocate and thus import or export their employee participations. In practice, it is advisable to obtain a Swiss tax ruling for the purpose of uniform tax assessment of the participants and proper tax treatment in intercantonal and international scenarios.
DIRIGENTES DE SOCIEDADES
ADMINISTRADORES DE SOCIEDADES
OPCIONES SOBRE ACCIONES
ACCIONES
IMPUESTOS
SUIZA
Finance and Capital Markets 2666-8041v. 22, n. 4, 2020