Employment related income is taxable according to the employment relationship between the employer and employee. However, some earnings can be qualified as 'other' income (see cost reimbursement in 4.3) or earnings obtained via a shareholding (also typically shares of the employer or other group member).
Shares option
Providing option rights is not a taxable event if certain conditions are met:
- Ìý
•ÌýÌýÌýÌý a right can be exercised only two years after it was established
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•ÌýÌýÌýÌý all employees can obtain shares regardless of individual performance
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•ÌýÌýÌýÌý announced programs must be notified to the NTCA by
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Web page updated on 17 Mar 2025 14:49