Belgian Tax Proposals Address Stock Options, Private Computers

On 23 October, the Belgian government adopted the text of a "Loi Programme," with some tax proposals it will propose to the Parliament.
The tax regime for stock options adopted in 1999 did not take account of the possibility of a deterioration of the economic climate. To avoid situations in which employees were taxed on a fringe benefit without ever being able to actually receive one by exercising an option and realizing a profit, the legislation will be amended in several ways.

Belgian Tax Proposals Address Stock Options, Private Computers, Tax Notes International, 18 Nov. 2002, p. 661
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