February 2023
Tax regime of a stock option
The granting of subscription rights under a stock option plan by virtue of or in connection with the beneficiary’s professional activity implies that the beneficiary receives a benefit in kind granted by the issuer of the subscription rights. […]
Gift vouchers
In principle, gifts and vouchers granted by employers to their employees are subject to social security contributions and taxed as remuneration. […]
Meal vouchers
In order to pay employees differently, the employer can grant meal vouchers. The principle is that one meal voucher per working day can be granted. […]