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Global Share Plan Update (March 2025)

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We have released the March 2025 edition of our “Clients & Friends Newsletter,” which reviews the latest developments impacting share plans globally.

Explore the newsletter, and/or register for our upcoming April 3rd webinar, to learn more about the impact of the following tax, legal and regulatory changes on your share plans:

  • Belgium: Capital Gains Tax Development to Watch 
  • Brazil: Supreme Court Decision on Stock Option Taxation Applies to Non-Brazilian Companies
  • Canada: Liberals Announce They Will Not Pursue Capital Gains/Stock Option Inclusion Rate Increase
  • China: Guidance from Shanghai SAFE on “Material Changes” Requiring Amendments to SAFE Approval
  • Czech Republic: Tax Treatment of Stock Options Update
  • Denmark: Danish Supreme Court Clarifies the Application of Equity Awards Under the Amended Stock Option Act
  • France:
    • ​2025 Finance Bill Introduces New Income Tax and Social Security Regime for Gains Realized From Shares Acquired Pursuant to Employee Share Schemes and Management Incentive Plans
    • French Social Security Financing Bill Increases Employer Social Contribution Rate for French-Qualified RSUs to 30%
  • Israel: The Latest Updates on Filing and Reporting Requirements Relating to Equity Plans and Grants in Israel
  • Poland: PFSA Eliminates Pre-Offer Notification Requirement for ESPP Offerings in Poland
  • Portugal: New Exclusion of Proceeds from Sale of Shares Based on Holding Period
  • Slovenia: New Legislation Imposes Income Tax Withholding Regardless of Reimbursement Arrangement
  • South Korea: New Annual Tax Reporting Requirement for Equity Awards
  • United Kingdom: Increases in Employer NIC Costs and Capital Gains Tax Announced as Part of UK Budget
  • United States: Proposed Regulations Implementing the Expanded Definition of “Covered Employee” Under Code Section 162(m)
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Brian Wydajewski practices in the area of compensation and employment. He also heads the Chicago Office’s Global Equity Services Practice which assists multinational corporations with the design, implementation and operation of global equity compensation plans. Mr. Wydajewski has authored numerous articles, and is a frequent speaker on employee benefits, executive compensation and global equity compensation issues. In addition, Mr. Wydajewski is past chair of the Illinois State Bar Association’s Employee Benefits Section Council, and is an adjunct professor at the Center for Tax Law and Employee Benefits at the John Marshall Law School. Mr. Wydajewski focuses his practice on domestic and international employee benefits and executive compensation. He advises on registration and prospectus requirements associated with the offer of equity compensation abroad, structure of equity compensation arrangements, as well as data privacy requirements in the collection, processing and transfer of personal data across borders. He also counsels multinational corporations on employee benefit, executive compensation and equity compensation issues arising in complex corporate transactions such as mergers, acquisitions, spin-offs and initial public offers.

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