Netherlands 🇳🇱

Country guides for offering equity compensation to remote employees

Looking to offer equity to team members in 
the
Netherlands 🇳🇱
?
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Introduction

Direct employees

Can receive NSO?

✅ Yes!

General taxation

The stock options are taxed at the time of exercise, as salary income, unless tax deferral applies.

At sale (unless tax deferral applies) there’s no taxation on capital gains, unless the grantee holds more than 5% of the company’s shares.

General tax, reporting & legal paperwork difficulty score

🤯

Tax advantages

Tax deferral available if some conditions are met.
Effect: taxation can be postponed to the time of sale.

EoR employees

Can receive NSO?

✅ Yes!

General taxation

The taxation for contractors is not entirely clear as it depends on the nature of the activities and professional status of the contractor, and there’s no specific legal regime clarifying this for contractors (contrary to employees).

Because of that, it’s recommended that the grantee contacts his/her personal tax or financial advisor to assess his/her specific situation, in particular at the time of exercise of the stock options.‍

Personal tax advisor assistance is highly recommended.

General tax, reporting & legal paperwork difficulty score

🤯

Tax advantages

-

Contractors

Can receive NSO?

✅ Yes!

General taxation

The stock options are taxed at the time of exercise, as salary income, unless tax deferral applies.

At sale (unless tax deferral applies), there’s no taxation on capital gains, unless the grantee holds more than 5% of the company’s shares.

General tax, reporting & legal paperwork difficulty score

🤯 🤯

Tax advantages

Tax deferral may be available if some conditions are met.
Effect: taxation can be postponed to the time of sale.

Want to know more about equity in

the

Netherlands 🇳🇱

?

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

the

Netherlands 🇳🇱

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