This varies widely country by country. I think your case applies to Germany(at least for options). Most of the Nordic and Baltics pay tax on value at vesting af

This varies widely country by country. I think your case applies to Germany(at least for options). Most of the Nordic and Baltics pay tax on value at vesting afaik. I heard some German employees got screwed by option grant taxes when the stock tanked between grant and vest. Some even took loans to pay the taxes.