{"id":26858,"date":"2010-10-14T22:00:00","date_gmt":"2010-10-14T20:00:00","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/the-stock-option-revenues-shall-not-considered-to-be-compensation-2\/"},"modified":"2026-02-13T11:22:47","modified_gmt":"2026-02-13T10:22:47","slug":"the-stock-option-revenues-shall-not-considered-to-be-compensation-2","status":"publish","type":"post","link":"https:\/\/www.delucapartners.it\/fr\/news\/the-stock-option-revenues-shall-not-considered-to-be-compensation-2\/","title":{"rendered":"The stock option revenues shall not considered to be compensation"},"content":{"rendered":"\n<div style=\"text-align: justify\"><span style=\"font-size: 9pt\">The Court of Milan, with the sentence of 23<sup>rd<\/sup> June 2010, confirmed its previous guideline of December 2005 stating that the variable compensation has not to be considered part of the so called &ldquo;substantial salary&rdquo; 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%. <\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>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 &ldquo;substantial salary&rdquo; of employees, executives and freelancers. The revenues arising from stock option schemes are not subject to the ordinary tax rate [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[168,175,198],"tags":[],"class_list":["post-26858","post","type-post","status-publish","format-standard","hentry","category-case-law","category-insights","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The stock option revenues shall not considered to be compensation - De Luca &amp; Partners<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts\/26858\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The stock option revenues shall not considered to be compensation - De Luca &amp; Partners\" \/>\n<meta property=\"og:description\" content=\"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 &ldquo;substantial salary&rdquo; of employees, executives and freelancers. 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