As of 1 January 2018, benefits accruing to participants of employee incentive schemes are taxed in accordance with new rules. The stated goal of the legislature was to elaborate upon the rules already in force and to improve their clarity, in particular by introducing an express definition of an incentive scheme. With two years’ hindsight, we can say that the principles regarding taxation of incentive schemes continue to engender interpretational doubts. To look at individual tax interpretations and at jurisprudence of the administrative courts, taxpayers – as they endeavour to come to grips with the new rules – experience most difficulty with the issue of whether their own scheme meets the statutory definition [...]

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