[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303896-105":53,"doc-detail-303896-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","employee-stock-plans-international-reporting-requirements","Employee Stock Plans: International Reporting Requirements","","Employee Stock Plans: International Reporting Requirements summarizes principal annual reporting obligations faced by multinational employers when offering employee stock plans across multiple jurisdictions. The paper focuses on equity-grant reporting workflows commonly required during and immediately after the prior tax year, while explicitly excluding routine year-end tax reporting obligations. It provides jurisdiction-specific timing and submission requirements, including statement issuance to employees, filings with tax authorities, and related exchange control reporting where applicable, plus notes on administrative renewal processes for authorized plans.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":51,"@type":70,"position":76},"https://docshare.wps.com/template/general/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/employee-stock-plans-international-reporting-requirements/303896/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/employee-stock-plans-international-reporting-requirements/303896.png","ImageObject",442,249,{"name":88,"@type":89},"Seraphina","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-22","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What general scope does the white paper cover for employee stock plans reporting?","Question",{"text":108,"@type":109},"It covers principal annual reporting requirements for employee stock plans that multinational companies commonly encounter across selected jurisdictions, focused on equity-grant related reporting. It does not address routine, year-end tax reporting obligations.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What is required of Australian employers and when?",{"text":113,"@type":109},"Australian employers must issue an Employee Share Scheme Statement to each relevant employee by July 14, 2021, covering equity awards that vested or were exercised in the prior tax year. They must also file an Employee Share Scheme Annual Report with the ATO by August 14, 2021 using the requisite software program.",{"name":115,"@type":106,"acceptedAnswer":116},"What reporting obligations apply in China for equity plans approved with SAFE?",{"text":117,"@type":109},"For companies with SAFE registration, quarterly reports must be filed with local SAFE officials detailing equity plan activity in the previous quarter, with the next report due by January 6, 2021 for the prior fourth quarter activity. Companies must also renew their foreign exchange quota for the 2021 calendar year annually, ideally by December 31, 2020, with an acceptable deadline if complete by March 31, 2021.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303896,1790057738,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":76},962075114101,"https://ap-avatar.wpscdn.com/avatar/e000253a75eb197efd?x-image-process=image/resize,m_fixed,w_180,h_180&k=1780044092746381165","WHITE PAPER  \nJanuary 2021  \nEmployee Stock Plans: International Reporting Requirements  \nThis White Paper highlights some of the principal annual reporting requirements for employee stock plans that multinational companies most commonly encounter when offering these programs to their employees in selected jurisdictions worldwide. Please note that this White Paper does not address routine, year-end tax reporting obligations. A chart summarizing these items appears at the end of the White Paper.  \nAUSTRALIA  \nEmployers are subject to annual reporting requirements with respect to all equity grants to Australian employees. By July 14, 2021, Australian employers must issue an Employee Share Scheme Statement to each employee who was granted an equity award that vested or was exercised in the prior tax year (i.e., before June 30, 2021), and by August 14, 2021, the employer must file an Employee Share Scheme Annual Report with the Australian Taxation Office (“ATO”) using the requisite software program.  \nCHINA  \nExchange Control Reports for Stock Options / Restricted Stock Units / Purchase Rights  \nFor companies that have obtained SAFE registration for their equity plans in China, quarterly reports must be filed with the local SAFE officials detailing the company’s equity plan activity (e.g., grants, exercises, share sales, and the balance of the designated foreign exchange account) during the previous quarter. The next report is due by January 6, 2021 (the third business day of the first quarter of the calendar year) for activity that occurred during the fourth quarter of 2020.  \nIn addition, for those companies that have obtained SAFE approval for their equity plans (and the plans have not since been terminated), companies must renew their foreign exchange quota for the 2021 calendar year. This renewal request should be made annually by the Chinese affiliate that is authorized by its parent company outside of China to act as its local agent with respect to SAFE-related matters. As a best practice, this renewal request should be filed by December 31, 2020 (although under current SAFE practice, a renewal request which is complete by March 31, 2021, is acceptable) .  \nDENMARK  \nIn 2019, the Danish government introduced annual tax reporting for stock option exercises and the vesting of restricted stock unit (“RSUs”) . The new tax reports are due by January 20 of the year following the year in which the shares are acquired pursuant to a stock option exercise or RSU vesting.  \nFRANCE  \nTax Reporting for French-Qualified Awards  \nFrench affiliates of companies that grant stock options and /or RSUs to their employees in France that are tax-qualified under the French Commercial Code must fulfill certain tax reporting requirements to: (i) the social security office (URSSAF); (ii) the beneficiary; and (iii) the French tax authorities1.  \nAt the time of grant of the French tax-qualified stock options and /or RSUs, the French affiliate must report to the social security office (“URSSAF”): (i) the name and address of each beneficiary; and (ii) the number and value of the options and /or shares granted.  \nBy March 1 of the year following the year in which an employee exercises his or her French tax-qualified stock option and /or vests in his or her tax-qualified RSUs, the French affiliate must provide the employee with an individual statement. With respect to stock options, the individual statement provides:(i) the French affiliate’s corporate purpose, the location of its principal establishment, and /or the location of its registered office; (ii) the name and address of each employee; (iii) the exercise price of the exercised stock options; (iv) the number of shares acquired upon exercise of the stock options;(v) the date of grant and date of exercise of the exercised stock options; (vi) the acquisition gain realized upon exercise; and (vii) the excess amount of the discount at the time of grant of the exercised stock options, if the discount gr","cbCaia1k09G3Fl74","https://ap.wps.com/l/cbCaia1k09G3Fl74","pdf",336167,8,"English","# Australia\n## China\n## Denmark\n## France\n## India","[{\"question\":\"What general scope does the white paper cover for employee stock plans reporting?\",\"answer\":\"It covers principal annual reporting requirements for employee stock plans that multinational companies commonly encounter across selected jurisdictions, focused on equity-grant related reporting. It does not address routine, year-end tax reporting obligations.\"},{\"question\":\"What is required of Australian employers and when?\",\"answer\":\"Australian employers must issue an Employee Share Scheme Statement to each relevant employee by July 14, 2021, covering equity awards that vested or were exercised in the prior tax year. They must also file an Employee Share Scheme Annual Report with the ATO by August 14, 2021 using the requisite software program.\"},{\"question\":\"What reporting obligations apply in China for equity plans approved with SAFE?\",\"answer\":\"For companies with SAFE registration, quarterly reports must be filed with local SAFE officials detailing equity plan activity in the previous quarter, with the next report due by January 6, 2021 for the prior fourth quarter activity. Companies must also renew their foreign exchange quota for the 2021 calendar year annually, ideally by December 31, 2020, with an acceptable deadline if complete by March 31, 2021.\"}]","Employee Stock Plans: International Reporting Requirements | PDF",1789808069]