Taxation of Employee - RS/RSU
Tax likely at vesting of shares for RS/RSU. Taxable amount is fair market value of the shares on the tax event.
Generally, no tax on sale.
Alternative Minimum Tax:
Capital gains from the sale of securities not listed in Taiwan must be included in taxable income when calculating AMT.
Sub Deduction - RS/RSU
Allowed if subsidiary reimburses parent under a written agreement and withholds or reports as required.
Withholding and Reporting - RS/RSU
Income Tax:
Recent guidance indicates that RSU may not be subject to a withholding obligation, but it is unclear whether withholding will be required where the subsidiary reimburses the parent for the cost of the RS/RSUs.
Reporting required.
Social Insurance Contributions:
No.