Topic Hub

Stock Compensation

RSUs, options, and employee stock purchase plans when the employee works, vests, or exercises across more than one country.

What this topic covers

Equity compensation is time-based, and moves are time-based, so the two intersect in ways that require careful records. Grant, vest, exercise, and sale can each land in a different country.

Questions worth reviewing with a qualified professional

  • Where is income considered earned when vesting spans a move?
  • What does the employer report, and to whom?
  • How are sales treated after relocation?
  • What records should be kept from the grant date forward?

Related articles

Related guides

An orientation to the categories of U.S. assets that raise cross-border questions, and the order in which people usually review them.