European Union: Executive Remuneration

When an employee is forced to return shares as a 'bad leaver' under a participation plan, Dutch tax authorities now require box 2 taxation based on market value rather than the contractual return price. This creates a significant tax liability without any actual payment received, raising questions about compensation possibilities through negative wage deductions and the broader implications for employee participation schemes.

Revenue have now produced the new electronic form, known as the Employer's Share Awards (ESA) return.

Se plantean en esta consulta diversas cuestiones sobre el tratamiento de la retribución percibida por un alto... directivo de una sociedad que a su vez ostenta la condición de administrador de la misma.