> If you e.g. don't receive options but actual shares? Everything your employer gives you as part of your salary is subject to the salary tax. Whether your emp

> If you e.g. don't receive options but actual shares? Everything your employer gives you as part of your salary is subject to the salary tax. Whether your employee gives you options or shares, doesn't matter, you need to taxate them, and that requires assigning them a value. If your employer gives you options, you can only exercise them when the shares you buy have a value (via an IPO, acquisition, etc.), so you pay taxes on the value when you exercise them - verifying this value is trivial for the tax office (check purchase price of shares, IPO share value, etc.). For publicly traded companies, if your employee gives you shares, you pay taxes when you get the shares on the value of the shares on the day that you got them. If your employee gives you shares from a private hold company, those shares have no value until the company gets public or acquired. You'll taxate them not on the share price that the share had when you got them, but the one it has when it went public.