During the last Holiday Season, the Luxembourg tax Administration (”Administration des Contributions Directes”) took the opportunity to issue a new Circular n°104/2bis of 28 December 2015 relating to the taxation of stock option plans. This new Circular supplements Circular n°104/2 of 20 December 2012 which determines the taxation of stock options plans allocated to employees … Continue reading Stock Options: The end of a favourable scheme?