In order to make the Netherlands more appealing for startups, the Dutch Senate has finally voted in favour of the Stock Options Bill. Now, employees of startups and scale-ups can pay taxes on their stock options issued to them when they sell them, such as in the event of an exit.
According to the new legislation, which will take effect from January 1, 2023, employees can choose when to pay taxes on their stock options — as soon as they become tradable or when the options are exercised.