Luxembourg – Circular Updates Tax Treatment of Transferable, Non-Transferable Stock Options

Luxembourg – Circular Updates Tax Treatment of...

KPMG in Luxembourg reports on a new circular (LIR n° 104/2) on the taxation of stock option plans, which updates a 2002 circular on the matter. The new circular, applicable as from January 1, 2013, amongst other guidance on the distinction between transferable and non-transferable stock options and the treatment of the related benefit-in-kind, increases the valuation of transferable options from 7.5 percent of the underlying stock at the moment of the granting of the option to 17.5 percent of the underlying stock at the moment of the granting of the option.

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