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Annual Filing & Reporting Requirements for Global Employee Share Plans (2025-2026)

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It is almost the end of the calendar year and time for multinational companies to consider the necessary tax and regulatory filings for global share plans triggered by the close of 2025 (or by the end of a local tax year or company fiscal year different from the CY).

As you consider the steps your company may need to take to start the new year right, please see our Annual Equity Awards Filing Chart, which describes key employee share plan filing and reporting requirements.

Should you have any questions about your company’s filing and/or reporting obligations, please contact your Compensation attorney.

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Aimee Bell has experience in all areas of compensation and benefits with a concentration in US and international equity and executive compensation and provides holistic advice and counseling on all compensation and incentive arrangements, both for employees in and outside the United States. She is exceptionally well-versed with respect to the tax, legal and administrative aspects of global equity programs. Aimee serves on the National Association of Stock Plan Professionals’ Executive Advisory Committee, served as the Director of the Global Equity Organization's US Midwest Chapter for over a decade, and taught international employee benefits courses as an adjunct professor at the Center for Tax Law & Employee Benefits at the University of Illinois Chicago School of Law. Aimee is a recognized practitioner by Chambers US 2024 with clients noting, "We value Aimee's insight and awareness on what we are trying to accomplish through our programs. She is very responsive."

Author

Jeff Bauman is a partner in the Firm's North America Employment and Compensation practice and is based in the San Francisco office. Jeff advises multinational companies in the design and implementation of their international equity compensation plans, including dealing with issues such as tax obligations, regulatory compliance, data privacy, cross-border and mobile employee implications, and labor law compliance. Jeff works with a wide variety of public and private companies across the United States on offering their equity plans around the world and assists many companies in the equity plan issues implicated in corporate transactions, including mergers, acquisitions, spin-offs, and going public transactions.

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