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Taxation of Share Options in Ireland – we still haven’t found what we’re looking for

 

This article was originally published in the International Pension & Employee Benefits Law Association (IPEBLA) Journal in October 2020 (Volume 93) and is current as at October 2020

The introduction of the Key Employment Engagement Programme (KEEP) in 2017 seemed to mark a new era for taxation of share options in Ireland. In this article, originally published in the International Pension & Employee Benefits Law Association (IPEBLA) Journal in October 2020 (Volume 93) and current as of September 2020, Maura Roe and Jane Barrett of our employment incentives team analysed some of the core issues and problems with KEEP. As KEEP was absent from Budget 2021 (October 2020) and changes to the programme introduced by the Finance Act 2019 have yet to be brought into law, the future of the KEEP programme remains uncertain.

Click here or on the image below to read the full article.

IPL Vol 93 Dec20 - Taxation of Share Options in Ireland.