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The DGT clarifies that the non-cash income from RSUs is valued at the market value of shares actually delivered plus the account income.
Question posed: Valuation of income from employment in kind, taking into account the sale of shares for the payment of the withholding tax.
The free delivery of shares via Restricted Stock Units is classified as income from employment in kind. The full income in kind consists of the market value of the shares actually delivered plus the corresponding withholding tax. The amount obtained from the sale of the shares, after deducting the withholding tax, is considered monetary income from employment.
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