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New taxation regime for stock options

© Catarina Mantero

The Government has recently proposed the creation of a new tax incentive for the acquisition of shares in start-up companies, which allows employees of these companies to be
taxed on gains derived from option plans, subscription plans, allocation plans or other plans of equivalent effect only at the time of disposal of the shares acquired this way (and not, as at
present, right at the time of exercise of the option) and at a flat rate of 14% (and not at progressive rates, as at present).

Find our more about this regime here: New taxation regime for stock options

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