EYEY

Israel issues professional circular on acceleration of vesting period for equity plans under Ordinance Section 102

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Israel

  • The Israel Tax Authority has issued a new professional circular addressing the acceleration mechanisms for stock option vesting under Section 102 of the Israeli Tax Ordinance.
  • The circular clarifies the tax implications of different acceleration types, including single trigger, double trigger and termination-based accelerations, while distinguishing between cash and equity compensation tax treatmen…

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