March 1, 2001

Netherlands Passes New Options Law

NCEO founder and senior staff member

Under a new law passed in the Netherlands, previously one of the most option-unfriendly tax jursidictions, employees can choose to have their options taxed on grant or on the spread at exercise. Employees and the employer must notify the tax auhtority at the time the option is granted which approach will be used. It cannot be subsequently changed.