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Swiss taxation of employee equity incentive plans - New provisions entering into force on January 1st, 2013

December 2012
Eckert, J. / Rüdisühli, H. / Schafer, D. / Stadtherr-Glättli, F.

The Federal Act on the Taxation of Employee Equity Incentive Plans of December 17, 2010 and the Federal Ordinance on the Employee Equity Instruments of June 27, 2012 will enter into force on January 1st, 2013. While these rules do not fundamentally change the taxation rules previously developed by the practice of the cantonal tax authorities, they clarify specific issues that had given rise to varying cantonal practices and provide for new reporting duties for Swiss employers who have employees participating in employees equity incentive plans. In view of this recent development, it is important to review the existing tax rulings and to ensure that appropriate reporting procedures are set up.

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