The information on this page should be used for discussion purposes only. For any personal advice please reach out to a tax professional.
Stock Option Plan
Taxed at Exercise
The "spread": Difference between the Offer Price and Exercise Price
The local employer must report equity award grants and exercises/purchases on electronic (excel format) Form RSS1 to the Revenue Commissioners by March 31 of the year following the year in which any such event (grant and/or acquisition) occurs. When the acquisition is reported on Form RSS1, the date of grant also must be included. Prior to filing the Form RSS1, employers must register with The Revenue Commissioners of Ireland that they have a share scheme reporting requirement online via Revenue's Online Service (ROS). The process takes approximately three days. Either the parent company or the subsidiary in Ireland may complete this registration, provided they are registered for ROS. An agent can also register and report on ROS on behalf of a client.