Modifications to the Belgian Stock Option Regime: Practical Issues

The Act of 24 December 2002 has modified provisions of the 1999 Belgian tax regime for stock options granted under an employee stock option plan (ESOP). (For prior coverage, see Tax Notes Int'l, 6 Jan. 2003, p. 20, 2002 WTD 247-2, or Doc 2002-28005 (3 original pages)) These modifications were necessary because the new tax regime did not account for the possibility that the economic climate might deteriorate as much as it has in recent years.

Modifications to the Belgian Stock Option Regime: Practical Issues, Tax Notes International, 28 July 2003, p. 379
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