Stock options as opposed to cash
Otherwise, there is no significant tax advantage in remunerating an employee
by way of stock options as opposed to cash, although the corollary also applies
in respect of the expense deduction for the employer; amounts charged to a
German subsidiary for its purchase of shares in the ultimate parent company
for allocation to its employees exercising their options are equally as deductible
an expense as a cash bonus.
EU Forecast
euf:ba18e:191/nws-01