Equity compensation is where expat tax returns most often go wrong: the wrong moment, the wrong value, or a gain taxed twice because you changed country during vesting. Here are the rules, and we check yours in English.
Book my free 15 minutesFree 15-minute call. You pick the time. No commitment.
When the shares are delivered to you, their market value is salary. It appears on your salary certificate and is taxed like the rest of your pay.
For unlisted options or options you cannot sell yet, the gain at exercise (share value minus exercise price) is salary. Freely tradable listed options are taxed when granted.
Shares you must hold for some years are taxed on a lower value: 6% less per year of blocking period, up to 10 years.
Once the shares are yours, selling them at a profit is a tax-free private capital gain in Switzerland. Dividends are taxed as income and the shares count as wealth.
More questions answered on Swiss tax returns for expats and leaving Switzerland.
English-speaking tax advisor in Geneva and Vaud. Free 15-minute first call, quote within the hour, no commitment.
Book my free 15 minutesFree 15-minute call. You pick the time. No commitment.
Or WhatsApp +41 76 200 80 74.
