Staff Share Without Taxable Income

If no taxable income is generated from the employee participation, the following note must be added: “Employee participation without taxable income. Reason: ... (e.g., deferred options)”.

You can choose from the following options:

❑Blocked Options (return obligation)

❑Sale restriction of more than 10 years

❑Options that cannot be valued at the time of issue

❑Unlisted or restricted employee options

When selected, the above options will be printed on the salary statement under “Comments” (item 15).