Taxed at payment.

Taxable amount is amount of the cash payment.

Generally, yes provided subsidiary bears cost of the award.

Written agreement advisable and board of directors of subsidiary may need to approve payment.

Income Tax:
Yes.

Social Insurance Contributions:
No.

It is arguable whether the securities filing requirement that applies to stock settled awards also applies to cash-settled awards. Even if applicable, no filing is required, provided no reimbursement and no recording of expense on local entity's books.

Generally, none, provided that the awards are paid in cash through local payroll.

Awards paid in cash through local payroll generally have increased plan entitlement risks, as well as other increased labor law risks such as the need to include amount in termination indemnities, obligation to consult works council, etc.

Under the consolidated data protection legislation that became fully effective on 1 June 2022, a valid basis is required to collect, process and transfer personal data (among other requirements).

Consent from employees for the collection, use and transfer of data abroad is one basis that may be used. Another possible basis is that the collection, processing and transfer of personal data is necessary for the performance of the contract.