A proposed Dutch tax rule would move the main tax point for certain employee share options to the sale date. It could apply from 1 January 2027 to qualifying startups and scale-ups, subject to parliamentary approval. Sale proceeds and payroll records would then need to meet at the same point.
Why this matters
Employees could pay tax after receiving sale proceeds, rather than when shares first become tradable. Yet 65% of the benefit after the exercise price would generally remain wage. An employee may choose an earlier tax point. That election must be written down and kept in payroll. The employer needs records from grant to sale, including option terms, exercise prices, elections and transaction details. Formal qualification is also required. The 2026 rules apply until new law takes effect.
Example
A former employee sells shares during a company acquisition. The buyer’s proceeds schedule shows the sale price and deductions. Payroll has the old option agreement, but not the exercise price or an earlier tax election. Finance cannot process the sale from that schedule alone. It must match the option register, share register, contract file and payroll records. Meanwhile, the buyer, advisers and former employee are waiting for closing.
XTROVERSO tips
- List every active arrangement. Include options and shares held by current staff and former employees. Record departures and changes in tax residence.
- Match the core records. Compare the option register, share register, cap table, contracts and payroll file. Names, instruments, dates and exercise prices should match.
- Map each dated event. Record grant, vesting, exercise, tradability, transfer and sale dates. Keep written employee elections and disposal approvals with the file.
- Give someone ownership. Assign one person or adviser to send transaction details to payroll. Record who takes over when that person is absent.
- Keep current law separate. Do not use the proposed 2027 treatment for 2026 payroll. Follow parliamentary changes and the final commencement date.
- Prepare the qualification file. If the business may apply, collect annual accounts, the business plan and supporting financial records. Keep the qualification decision and end date with the payroll file.
Need help linking option records, the transaction file and payroll before a sale? We can review the handover
The data, sourcing, and analysis behind this article were conducted by Linda Pavan. AI was not used to identify sources, build the factual basis, or produce the analytical judgment contained here. AI was used only as a drafting aid. The final English text was personally reviewed, edited, and approved by Linda Pavan before publication.
References
- Salaris Vanmorgen – Haal werknemersparticipatie uit de loonbelasting
- Rijksoverheid – Wetsvoorstel fiscale stimulering start-ups en scale-ups
- Belastingdienst – Handboek Loonheffingen 2026
- Belastingdienst – Uitvoeringstoets wetsvoorstel
- Rijksoverheid – RVO-opdrachttoets wetsvoorstel
- Adviescollege toetsing regeldruk – Advies over het wetsvoorstel
- Ondernemersplein – Lagere belasting op aandelenopties
