DLP Insights

The stock option revenues shall not considered to be compensation

Catégories: DLP Insights, Case Law

15 Oct 2010
The Court of Milan, with the sentence of 23rd June 2010, confirmed its previous guideline of December 2005 stating that the variable compensation has not to be considered part of the so called “substantial salary” of employees, executives and freelancers. The revenues arising from stock option schemes are not subject to the ordinary tax rate but to the preferential tax regime of 12,5%.

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