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In France, the Finance Bills for 2011 have made a number of important changes to the way that stock options and free share plans are taxed both for the employer and employees
Czech Republic, France, Hong Kong, Ireland, Netherlands, Poland, Russia, South Africa, Switzerland, United Kingdom
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March 3 2011
The Swiss Parliament has adopted a new Federal Act providing that employee stock options will only be subject to tax on exercise, whereas restricted stock units will be taxable at grant (although at reduced levels to reflect the restrictions
