Income Tax on work bonuses and stocks

Hi,

Is my understanding correct that work bonuses and stocks received from a company (income other than base salary) is still taxed the same way as your base salary?

I’m asking this because coming from other European countries I remember those were taxed 50% (in the Netherlands for example)

Thanks in advance

Yes. Same tax system.
So the number will add up to the salary as income and normal tax rules apply

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Well, the additional income will fall into other tax brackets as the taxable income increases.

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I adjusted my comment. I meant this simply adds to the income

Some company may not include 2nd pillar corporate contributions in the bonuses.
So you will need to deduce social charges, tax at source, 2nd pillar contribution for the employee and employer.

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Ah interesting, is this information found on the payslip?
In any case thanks to you and @Abs_max @Giff for the help, that is great to know!

This should mean that bonuses paid out over a period are preferred to lump sum payouts right?

Would that be even legal? What is the tax benefit of a company when paying a bonus

Paid over multiple years, yes that would reduce taxes, but hopefully one gets a new bonus every year :slight_smile:

For a very large bonus it’d make sense to split it in Dec/Jan (no idea if it would break some kind of rule).

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