Employment Tax
Global Equity | Preparing for year-end equity income
As the end of 2023 is fast approaching, so too will many calendar year-end deadlines, including those for your company equity plans. Advance preparation is key and below is a list of key equity filings around the globe along with their deadlines.
Filings due following the end of the tax year:
| Country | Award Type | Report to be Filed | Deadline | |
| January | Denmark | All equity award types | Annual Tax Report (AKSA) | 20th to tax authorities |
| Portugal | All equity award types (if local entity bears the costs of the awards) | Equity Awards Registry | 20th to the employee | |
| Japan | Tax qualified stock options | Tax Report – Form 6(1) | 31st to tax authorities | |
| Japan | Non tax qualified stock options | Tax Report – Form 9(1) | 31st to tax authorities | |
| Switzerland | All equity award types | Salary certificate annex | 31st (no actual deadline but best practice to provide by end of January) | |
| Taiwan | Options / ESPP (RS / RSUs if company is not withholding) | Non-withholding Statement | 31st to tax authorities | |
| Taiwan | RS / RSUs for companies that are withholding | Withholding Statement | 31st to tax authorities | |
| USA | Incentive Stock Options (ISOs) | Form 3921 | 31st to the employee | |
| February | Taiwan | Options / ESPP (RS / RSUs if company is not withholding) | Non-withholding Statement | 10th to employees |
| Taiwan | RS / RSUs for companies that are withholding | Withholding Statement | 10th to employees | |
| Malaysia | All equity award types | Appendix C of Public Ruling No. 11/2012 | Last day of February to tax authorities | |
| March | France | French qualified RSUs and qualified Stock Options | Annual statement “Etat individuel” | 1st to tax authorities and to employees |
| Singapore | All equity awards, granted during Singapore employment | Employer’s annual reporting Form IR8A and Appendices (including Appendix 8B on equity income) by employer | 1st to tax authorities | |
| Ireland | Options/ESPP | Form RSS1 | 31st to tax authorities | |
| Ireland | Revenue Approved Profit Sharing Scheme (APSS) | Form ESS1 | 31st to tax authorities | |
| Ireland | Save As You Earn (SAYE) | Form SRSO1 | 31st to tax authorities | |
| Ireland | All equity award types not reported on any other return | Form ESA | 31st to tax authorities | |
| Japan | All types of stock-based compensation granted by foreign parent company | Tax Report – Form 9(3) | 31st to tax authorities | |
| USA | Qualified ESPP | Form 3922 | 31st where filed electronically (February 28th if paper filed) | |
| USA | Qualified ISO | Form 3921 | 31st where filed electronically (February 28th if paper filed) |
| Country | Award Type | Report to be Filed | Deadline | |
| April | Singapore | All equity awards that qualify under the Qualified Employee Equity-based Remuneration Scheme (QEEBR) Scheme | Tax Deferral Application Form for deferment of tax attributable to gains from ESOP/ESOW plans under the Qualified EEBR Scheme | 15th to tax authorities |
| June | Portugal | All equity award types | Tax Report (Form 19) | 30th to tax authorities |
| July | United Kingdom | All equity awards | ERS Filing | 6th to tax authorities |
| Australia | All equity award types | ESS statement | 14th to employees | |
| August | Australia | All equity award types | ESS Annual Report | 14th to tax authorities |
Filings due during the tax year:
| Country | Award Type | Report to be Filed | Deadline |
| China | All equity awards | Equity Plan Information Form filing upon Plan implementation / new grant as per Notice 69 | 15th of the following month for new award grants |
| China | All equity awards | Tax form filing and tax registration for ongoing vest/exercise as per Circular 35 | 15th of the following month of the taxable event |
| France | French qualified RSUs and qualified Stock Options | Mandatory reporting to be made via the DSN at grant | Within the month of the grant |
| France | French qualified RSUs and qualified Stock Options | Mandatory reporting to be made via the DSN at exercise for stock options and vest for RSUs | Within the month of exercise for stock options and within the month of the acquisition date for RSUs |
How can Vialto Partners help?
We know that every company is different and needs help in different ways. Here at Vialto we offer a number of services when it comes to your global equity fillings around the world.
If you want to discuss further your global equity filing requirements, feel free to reach out to your Vialto contacts or speak to one of our regional leads:
AmyLynn Flood
Partner
Marc Bosotti
Partner (APAC)
Gemma Ludwig
Director (EMEA)
Further information on Vialto Partners can be found on our website: www.vialtopartners.com
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Vialto Partners (“Vialto”) refers to wholly owned subsidiaries of CD&R Galaxy UK OpCo Limited as well as the other members of the Vialto Partners global network. The information contained in this document is for general guidance on matters of interest only. Vialto is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information is provided “as is”, with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will Vialto, its related entities, or the agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.
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Further information on Vialto Partners can be found here: www.vialtopartners.com
Vialto Partners (“Vialto”) refers to wholly owned subsidiaries of CD&R Galaxy UK OpCo Limited as well as the other members of the Vialto Partners global network. The information contained in this document is for general guidance on matters of interest only. Vialto is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information is provided “as is”, with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will Vialto, its related entities, or the agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.
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