Taxation of stock options in brazil

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Brazilian Court Rules Against Taxation of Stock Options

Taxpayers in Brazil should take some key court decisions into account before deciding whether they should pay social security taxes on long-term incentives based on stock options. Brazil does not have tax legislation setting forth the treatment for long-term incentives based upon stock options. As a consequence, whether social security taxes imposed on the payroll will be imposed depends on a case-by-case analysis, to claim that they are not remunerative benefits and thus not subject to this tax.

Recent tax audits resulted in tax assessments to claim social security taxes from the companies that granted stock options to employees and non-employees. Companies involved in such tax assessments presented the respective defences to the Administrative Tax Court.

On the other side, jurisprudence issued by labour courts established parameters to differentiate a remunerative long-term incentive based on stock options from those plans that do not present this remunerative nature:. The Administrative Tax Court competent to decide the tax cases analysed closely the first two cases that came before it to see if the three conditions stated by labour jurisprudence were met by the plans adopted.

The Administrative Tax Court decided that the risk conditions were not present so the social security tax on the payroll should be imposed. Maria Isabel Tostes da Costa Bueno isabel mattosfilho.

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Taxation of Brazilian stock option plans by social security taxes on the payroll | International Tax Review

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Recent Brazilian decisions address compensation nature of stock option income - EY - Global

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Brazilian Court Rules Against Taxation of Stock Options

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