Swiss taxation of equity-based compensation instruments electrónico Part 1 Marcel Meier
By: Meier, Marcel
.
Material type: 
ArticlePublisher: 2020Subject(s): DIRIGENTES DE SOCIEDADES | ADMINISTRADORES DE SOCIEDADES | OPCIONES SOBRE ACCIONES | ACCIONES | IMPUESTOS | SUIZA
In:
Finance and Capital Markets v. 22, n. 3, December 2020, 12 p. Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | FCM/2020/3-4 (Browse shelf) | Available | FCM/2020/3-4 |
Browsing IEF Shelves Close shelf browser
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.
Click on an image to view it in the image viewer
There are no comments for this item.