Stock Option Taxation

Dear All,

I am considering some job offering from a new Taiwanese startup which includes stock option. The question of my concern is how my option will be taxed during vesting time and after execution ? I am interested in Taiwan taxes only.
I hope someone here can drop me a link or give a suggestion. Thank you!

I’m curious about this, too. Shouldn’t taxation be straightforward if you exercise the option? That is, capital gains tax on profits from strike price

Thanks for a quick response.
Most thing I am curious is the scenario if the employer will suddenly fire me and I have to exercise my option in 90 days. Should I immediately pay tax? If so, sounds not very attractive. because it seems quite difficult to sell privet shares.

From my understanding the law has changed to you must pay tax on the differential between market price and option price when you “purchase” the options. Meaning is you pay tax now on what you COULD earn in the marketplace if you sold your shares upon purchasing the options…not on what you ACTUALLY earn later (if you do earn money) when selling in the marketplace.

Please do check with a tax professional.

Yeah! I know this tactics with early exercise (an “83b election” in IRS parlance). But it is in US. For Taiwan tax I am not so sure. I studied Taiwan tax act and did not find proper article.