Corporate & Business
What is the holding period for the Section 102 capital gains track?
To qualify for the capital gains track under Section 102, options or shares must be held by a qualified trustee for a minimum of 24 months from the date of grant. Early release triggers taxation at the higher ordinary income rate.
From the full guide: Employee Share Option Plans (ESOP) in Israel: Section 102 Guide
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Get a Free Consultation with Adv. Eli ShimonyPrepared under the direction of Adv. Eli Shimony, Eli Shimony Law Office · Editorial policy
Get a Free Consultation with Adv. Eli ShimonyPrepared under the direction of Adv. Eli Shimony, Eli Shimony Law Office · Editorial policy