jandekkers schreef op 31 maart 2018 04:50:
Hij krijgt 2.5 miljoen aandelen (Taxable). Dus verkoopt hij 1.3 miljoen aandelen om de belasting to betalen. Dit is heel normaal.
Stock option plan – Dutch tax treatment
In general, exercising or selling rewarded stock options and receiving stocks as income from employment (wage) is taxable in the Netherlands. For this there need to be causality between the rewarded financial products and the employment. The facts and circumstances need to be carefully considered in order to regard the financial products as income from employment.
As per 1 January, 2015 the taxable event for stock options is the moment they are sold or exercised. Therefore, stock options with or without vesting period are treated equally. The taxable amount is the market value of the underlying stocks minus the exercise price of the stock options, or, in case of selling, the amount received. Certain costs can be deducted from the previously mentioned amounts, limited to a taxable amount of nil.
The taxable moment for stocks is the moment the stocks are received, paid, settled, made available, become interest-bearing, or claimable and collectible. This means for instance that Restricted Stock Units are not taxable as long as the conditions are not yet fulfilled.