Personal
Financial Management FAQ's
What are the tax implications of having options included as part of your
expat package in China?
When assessing the tax obligations of options,
the authorities will examine the location of services rendered in
earning the options and income generated. There are three main issues
to consider:
1. Location of grant
2. Location of vesting
3. Location of exercise
Whilst stock options granted prior to residing
in China and based on services performed outside of China are PRC-tax
exempt, if you are a resident of China for less than five years
and are granted options during this time, you may crtainly need
to consult a professional to understand your tax liabilitites and
your individual situation.
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