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ESPPs are Making a Comeback!

ESPPs are making a comeback! During the past 18 months, we have seen an increased number of US multinational companies express an interest in establishing and implementing (or expanding) a broad-based, global employee stock purchase plan (“ESPP”). To assist companies consider the wide spectrum of legal, regulatory, tax and administrative issues and challenges associated with offering a global ESPP, we’ve prepared Key Questions and Answers for US Issuers Offering an ESPP Outside the US. If your company is considering implementing or expanding an ESPP, we are ready and able to assist. Please contact your Global Equity Services attorney for details.

In this issue:

  • Belgium
    • New General Income Tax Withholding and Reporting Obligations Introduced for All Forms of Equity-Based Compensation
    • Belgian Social Security Authorities Announce New Position on the Applicability of Social Security Contributions
  • Denmark
    • Changes Proposed to the Danish Stock Option Act
  • France
    • Employer Income Tax Withholding Required on Equity Income Effective as of January 1,2019
  • New Zealand
    • "Payday" Reporting Will Replace EMS Reporting System
  • Singapore
    • Proposal Would Eliminate the Need to Obtain Ministry of Manpower Approval to Collect
    • ESPP Contributions through Payroll Deductions
  • United Kingdom
    • Post-Brexit Transition Period
    • EU State Aid Continues for EMI Options
  • United States
    • IRS Guidance on 162(m) Amendments - Key Takeaways for Equity Awards
    • SEC Increases Rule 701 Enhanced Disclosure Threshold to USD 10 Million
    • Potential Changes to Rule 701 and Form S-8
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