KEEP share options – a lost opportunity?

The new Key Employee Engagement Programme will come into force from January for SMEs and their employees, but clarification is needed

For some time now, multinational companies have been calling for more favourable tax treatment for share options granted to their employees working in Ireland.

This is because the Irish system of taxing share option gains, in comparison with the tax systems in the US and other jurisdictions, is a disincentive for their key employees.

While this call has not been answered, the Finance Bill 2017 includes a response from the Minister for Finance, ...