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Artigo

23 de junho de 2023

Stock options incentive plans in Brazil: taxpayers favoured in recent important decision

Brazil has yet to regulate option-based incentives regarding labor, tax, and social security. This gives rise to uncertainties and controversies in court cases. From the perspective of Brazilian law, the main question is if these incentives may be considered work or performance if there is no (or negligible) cost and no financial exposure to the employee. For example, restricted share units (RSUs) granted for free to the employee or stock options with cashless exercise.

In the article “Stock options incentive plans in Brazil: taxpayers favored in recent important decision” our tax partner Angelica Santos and our tax associate Fabiana Pacheco shed light on this subject.

Access the content published by the International Law Office/Lexology: https://lnkd.in/d_yRw98C

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