New Stock Option Legislation in the Netherlands – proposal – non tradeable underlying shares -Update

Geplaatst op Wednesday November 9th, 2022

In this document here questions relating to the international aspects have been covered.

The July 2021 article written by Lita Mannoe, published in Remuneration & Tax, already raised also questions and requested further clarification see Beloning-en-Belasting-2021-0117.pdf (

Now the State Secretary of Finance provides more clarification and answers on some of the questions that were raised.

These questions and the subsequent replies make clear that the Dutch government has underestimated the complexity of the international rules when proposing this new legislation.

As a result many international employees need to be aware of how this new legislation may impact their specific case.

Moreover employers have their own specific obligations in this case.

Source: Ministry of Finance, 4 November 2022

Please be aware that the information via the links is  in Dutch.

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