The Taxation of Stock Option and Profit‐Sharing Plans

Abstract

In the last 15 years, legislation has been passed in many Western European countries clarifying the tax treatment of stock options. The intent of the legislation has been to encourage holders of stocks and shares to take a long‐term investment outlook. A general background to how these stock option and profit‐sharing schemes are taxed in Europe is provided and some of the dangers and advantages of such schemes are indicated.

Citation

Galloway, N. (1989), "The Taxation of Stock Option and Profit‐Sharing Plans", International Journal of Manpower, Vol. 10 No. 5, pp. 6-10. https://doi.org/10.1108/EUM0000000000861