The information on this page should be used for discussion purposes only. For any personal advice please reach out to a tax professional. Especially if you migrated to the Netherlands and stock options vested abroad.
Stock Option Plan
Taxed at Exercise
The "spread": Difference between the Offer Price and Exercise Price
GitLab must withhold income tax on the taxable amount and remit by the end of the month following the month in which the taxable event occurs. Maximum Income Tax Rate: 51.75% on annual income greater than EUR 68,507. However, for employees whose annual income is between EUR 68,508 and EUR 97,966, the local employer also should withhold an additional 6.00%, which represents the partial repayment of a standard tax credit (heffingskortingen), in which case, the maximum withholding rate is 57.75%.
57.75%. For employees that are entitled to the 30% ruling: the 30% ruling applies to the gain realized from the exercise of stock options; decreasing the withholding rate to significantly less than 57.75% - the exact rate differs per individual. You can view your current witholding tax rate in E*TRADE on the ViewTaxRates page. If your tax rate is incorrect please reach out to the stock admin team so that they can correct it.
GitLab must withhold employee social insurance contributions and remit both the employee and employer social insurance contributions due ultimately by the end of the month following the month in which the exercise takes place.
Monthly Tax Reporting:
Annual Tax Reporting: