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Tax Administration Rules on Taxation of Foreign Stock Options

By Marco Rossi on April 4, 2009

In ruling n. 92/E of April 2, 2009 Italy’s tax administration ruled that stock received through the exercise of stock options granted by a foreign company is income taxable in Italy, if the options are  exercised after the taxpayer has moved to Italy and become a resident of Italy for tax purposes, even though the…

Posted in Italian Taxation of Companies and Businesses
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My name is MARCO ROSSI and I am an international lawyer specialized in EU and Italian international tax law for foreign individuals and companies investing or doing business in Italy and the EU. I am based in New York and…

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