Theme No. 1,226 – STJ defines the legal nature of Stock Option Plans (SOP) for income tax purposes
Insights
On September 11, 2024, the STJ judged Theme No. 1,226, in which it analyzed the nature of Stock Option Plans for purposes of income tax incidence for individuals, recognizing the mercantile nature of the analyzed plan and the incidence of income tax only upon the eventual future sale of the shares. The ruling is awaiting publication. This decision is the first binding decision on the topic from the Superior Courts.
