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Granting of Restricted Stock Units is compensation for future work performance
  • Squire Patton Boggs
  • Germany
  • May 18 2015

The Fiscal Court of Cologne has ruled that, for German tax purposes, Restricted Stock Units (“RSU's”) should be regarded as compensation which is


Let’s all get rich together’ say new Australian share scheme rules
  • Squire Patton Boggs
  • Australia
  • April 22 2015

Groups of formerly disengaged and uncommitted employees will soon be queueing at HR’s door to ask for copies of your company’s new employee share


New online filing requirements for employee share plans deadline 6 July 2015
  • Squire Patton Boggs
  • United Kingdom
  • April 15 2015

New rules came into effect last year governing the way that employee share plans and similar arrangements must be reported to HM Revenue & Customs


Happy new (UK tax) year! action required for all share incentive plans
  • Squire Patton Boggs
  • United Kingdom
  • April 7 2015

In several posts last year, we charted the development of the new HMRC rules for the online registering, self-certifying and making of annual returns


Employment related securities and mobile employees are you ready for April?
  • Squire Patton Boggs
  • United Kingdom
  • March 12 2015

The UK tax treatment of employment related securities depends on a range of factors including the date of grant, the nature of the security and also


Taxation of manager participation program bonuses in Germany
  • Squire Patton Boggs
  • Germany
  • January 28 2015

If executives of a German company are granted equity interests in the company, the tax treatment of payments resulting from such equity interests can


Baby, you can drive my car: new tax rules for use of company cars in Poland
  • Squire Patton Boggs
  • Poland
  • January 19 2015

From 1 January 2015 new tax regulations apply in Poland covering the use of company cars for private purposes. A lump-sum rule will apply, instead of


ATO attacks fly-in fly-out arrangements
  • Squire Patton Boggs
  • Australia
  • December 17 2014

On 10 December 2014, the Federal Court handed down its judgement subjecting John Holland to Fringe Benefits Tax (FBT) on its fly-in fly-out costs


VAT and UK pensions schemes the saga continues
  • Squire Patton Boggs
  • United Kingdom
  • November 26 2014

HMRC has now issued further guidance on the implications of the CJEU rulings in ATP and PPG, two cases that dealt with the VAT treatment of costs


Get set, go! Online forms for registering and reporting UK share plans
  • Squire Patton Boggs
  • United Kingdom
  • November 20 2014

HMRC has recently released template forms and Guidance Notes for making online annual returns for employee share plans, plus a form for notifying the