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25 Jun 2010

Issue 2


Benefits and Reward Tax Newsletter (Europe and Middle East)


Marc De Munter
Carlos Rodríguez
Boris Emmerig
Dean Fealk
Maricla Pennesi



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In the second issue of our EMEA Benefits and Reward Tax Newsletter, dedicated to updating you on employment-related tax and social security issues affecting employers operating nationally and internationally, we cover the following:
  • changes to the special personal income tax regime for expats living in Spain
  • recent changes to the Spanish and Italian tax treatment of stock options
  • tax-free repatriation of stock award costs to the US
  • re-charges of stock option costs in Belgium: a recent court case denying a deduction
  • France: notification of secondments of employees by foreign employers
  • cross-border pensions


This information is intended as a general overview and discussion of the subjects dealt with. The information provided here was accurate as of the day it was posted; however, the law may have changed since that date. This information is not intended to be, and should not be used as, a substitute for taking legal advice in any specific situation. DLA Piper is not responsible for any actions taken or not taken on the basis of this information. Please refer to the full terms and conditions on our website.

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© 2012 DLA Piper. DLA Piper is a global law firm operating through various separate and distinct legal entities. For further information about these entities and DLA Piper's structure, please refer to the Legal Notices page of this website. All rights reserved.
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