Stock options and management companies

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Direct grant of stock options to the director of the management company (2)

It is confirmed, in a published ministerial circular, that stock options that are granted by a company directly to the director of a management company which performs services to such company fall within the scope of application of the Act of 26 March 1999, so that this grant can be qualified, for tax purposes, as a lump-sum benefit in kind. However, it is no longer possible to benefit from the halving of the tax valuation rates in order to valuate the taxable benefit!      

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