​As announced by the Luxembourg Finance Minister in his presentation of the 2018 budget bill, the government introduced certain amendments to the current tax regime of stock option plans. In particular, the valuation of freely negotiable options will be increased as of 1 January 2018 from 17.5% to 30% of the value of the underlying stock.

The new Circular Letter also defines which reasonable conditions need to be complied with as prerequisite for such valuation.

Finally, certain changes as regards the notification requirements have been introduced. The final tax treatment of the granting of freely negotiable options remains however still advantageous.

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Corporate Governance and liabilities of the management body
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