Belgium - Stock Options and Non-Deductible Capital Losses
- C.Y. Lai; K. Lievens
- Derivatives & Financial Instruments, 2012 (Volume 14), No 1
- 5 January 2012
The authors consider two recent Belgian court cases in which two aspects of employee stock options were considered, namely (1) the tax treatment of the option premium and (2) the tax treatment of the loss resulting from the exercise of the stock options, meaning the difference between the exercise price of the option and the purchase price of the underlying shares.