EN 
BR - This topic has 11 replies, 10 voices, and was last updated 1 year, 6 months ago by
.
-
Posts
-
-
Some listed companies offer stock option plans as a form of incentive plan for employees and directors. These plans
[See the full article at Stock options plans: what they are, how to tax them and how to declare them] -
Hello!
I have a client who received 700 shares in 2015 from a Multinational in the USA, now in 2021 he sold these shares, in which he had a brokerage cost. He transferred part of this money to Brazil. How do I pay the capital gain? Do I have to file a GCAP?
I look forward to your help, if possible. -
-
-
-
Hello Vinicius, congratulations on the text!!!
The subject of company stock options granted to employees is not very well understood here in Brazil.
I would like to explain my case. I participate in a stock options program that is traded on the New York Stock Exchange by a brokerage firm defined by the company itself.
Well, last year I sold shares (both RSUs and stock options), but I didn't use my own funds to buy them (in the case of stock options). The amount of these sales was transferred via the bank network to my account here in Brazil.
Once the money was in my account, I didn't pay any tax, just IOF due to the exchange operation.
In this case, what would be the way to regularize this situation with the IRS?
Thank you in advance.
-
-
-
Good afternoon Vinicius, congratulations on the article, one of the best resources I've found on the web.
Vinícius, I am considering leaving a company in which I have already passed the vesting period of a good part of my stock options. Your article was all written with RSU in mind, in the case of being NSO does it make any difference for taxation?
What I've heard is that you don't have to pay any tax in Brazil simply because you exercise the options, you just have to pay it when you bring the money back in case there's a capital gain on a future sale. Do you have any other articles on NSO?
-
Good morning,
I received a spreadsheet from a client in which he informs me of the calculations for stock options in the remuneration plan, highlighting the social security contribution, the IR withheld on the granting of the shares and also the calculations for the sale of the shares, the gain on the sale and the IR, my question is which field should I inform in the DIRF and which field will be filled in in the income report?
-
Hello, Vinicius.
I received a number of SOPs from my old company (while I was working there) and I exercised my right recently, meaning that technically they are already 'shares'. My question is whether I can declare them under Assets and Rights, as shares not traded on the stock exchange, since the company is still closed. If so, I imagine I can declare them in the same way as shares abroad (average cost in the reference currency * PTAX dollar), correct?
Thank you
-
Good evening,
Thank you very much for the post, it helps and clarifies a lot. I receive RSUs from the company every year and some vest every year. The company and the shares are from the USA.
I always generate the GCAP when I sell shares, but my question would be, where do I report the RSUs that vested? In other words, suppose that in the year 2022 I had 3 vesting moments of 100 shares in one, 150 in another and 50 in another. How do I declare these 3 vestings in the 2023 IRPF? Is it necessary? The value of the share being for example 100 dollars would give 10,000k in a first moment, then 15k dollars in a second vesting and 5k dollars in a third vesting.I know that I pay DARF if I go over 35k to sell the shares that have vested during the same month, but I don't know where to put the shares that vested last year in the IRPF. Would it be under Assets and Rights? Is it really necessary or only when I sell and report the sales on GCAP and don't report any of the shares that have vested and are available to sell on the US website.
Thank you very much!
-
- You must be logged in to reply to this topic.
