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Granting equity in 

the 

Lebanon

 

Get to know everything about your taxation and reporting obligations in 

the 

Lebanon

Looking to offer equity to team members in 
Lebanon
?
Try Easop

Introduction

Regular employee

Employee via EoR

Contractor

NSO

You can grant non-qualified stock options (NSO) to local residents working as contractors in Lebanon.

  • The grantee will be responsible for all tax payments and declarations so the company won’t legally have anything to do during the entire lifecycle of the stock options.
  • There is no specific law or guidance on stock options in Lebanon and it’s not common to offer stock options to contractors.
  • It’s likely that taxation should take place at the time of exercise (at a 10% tax rate), and that no tax would apply at the time of sale of the shares, at least currently.
This could change since Lebanon is in the midst of a financial crisis, and the government could for instance try to tax gains made upon sale of foreign assets (such as shares) at some point.
  • Granting stock options to contractors could increase the risk of requalification of the relationship into an employment relationship.

Want to know more about equity in 

the 

Lebanon

?

Discover everything you need to know about taxation and reporting obligations for you and your team in 

the 

Lebanon

Get in touch