Tax on spread at exercise.
No tax on the sale of shares provided the shares are not acquired and/or held as a business asset.
Shares, but not unvested/vested options, are subject to annual wealth tax.
Income Tax:
Reporting requirements apply with respect to the grant and exercise of options.
Withholding required only for foreign employees with "B" permit and cross-border employees.
Social Insurance Contributions:
Yes, for both employee and employer. Employer must withhold employee's contribution.
Generally, none, but recommended to include securities legend in grant documents.
A valid basis is required to collect, process and transfer personal data.
Companies should review their approach to data privacy compliance in the context of equity plan administration and consider on which basis they may be able to rely to collect, process and transfer the employee's personal data.