ARTICLE
20 November 2025
TAX DEDUCTION FOR NEWLY ISSUED SHARES USED TO FULFILL OBLIGATIONS UNDER EEBR SCHEMES
External News

Deloitte.

Finance, tax and accounting
All plan types
Singapore

From YA 2026 (FY 2025 onwards), Singapore companies can claim a tax deduction for payments to a holding company or SPV for newly issued shares used to satisfy Employee Equity-Based Remuneration (EEBR) obligations, under the newly introduced section 14MA of the Income Tax Act. The deductible amount is capped at the lower of the company’s actual payment or the market/net asset value of the shares, with the deduction allowed when legal ownership passes to the employee or the company becomes liable to pay the recharge. This update, clarified in IRAS’s fourth e-Tax Guide, aligns with existing provisions for treasury and previously issued shares, strengthens Singapore’s competitiveness for talent-driven sectors, and provides clear guidance on calculation, timing, and administrative compliance.

3.5 The State of Global Equity in 2026: Trends, Risks, and What’s Next

As global equity programs continue to evolve amid regulatory change, workforce mobility, and rapid advances in technology, staying ahead of what’s coming next has never been more critical. This forward-looking session provides a global snapshot of where equity compensation stands in 2026—and what companies should be preparing for now.
 

These global industry experts from Australia, Hong Kong, Singapore, Israel, and the US, will explore key regulatory developments across major regions, shifting talent mobility and retention dynamics, and the growing influence of technology and AI on equity administration. Designed to help global equity leaders navigate uncertainty with confidence, this session will combine strategic insights with practical considerations to support informed decision-making in an increasingly complex environment.
 

KEY LEARNING POINTS:

  • Identify key regulatory trends and emerging risks across major global markets and how they may impact equity plan design and administration.
  • Explore how changing workforce patterns—including cross-border mobility and remote work—are reshaping global equity strategies.
  • Learn how technology and AI are transforming equity operations, from compliance and reporting to data management and decision support.
     
Speaker/Author

Amit Majumder, Qapita (IN)
Cherry Mo, WiseTech Global (AU)
Dikla Reznik-Erez, ESOP (IS)
Soren Klausen, Iuno Law (DK)
Diane Atteberry, Morgan Stanley at Work (US)

Event date
Wednesday, 22 Apr 2026, 10:45 - 11:45
Breakout series
Location
JW Grand Salon 5
Field of Study
Specialized Knowledge
Level
O

1.2 Global Share Plans in Motion: What’s New, What’s Risky, and What to Watch

Global share plan compliance continues to evolve—sometimes in helpful ways, sometimes in unexpected (and challenging) ones. This session delivers a fast-paced update on recent legal, tax, and regulatory developments across key jurisdictions, including Argentina, China, Denmark, Israel, Japan, Singapore, the United Kingdom, the United States, and Vietnam.

Experienced issuer leaders and a global share plan advisor will share how these changes are affecting real-world equity programs, highlighting where companies are adjusting plan design, administration, and compliance strategies. The discussion will focus on practical approaches for monitoring global developments, responding to regulatory change, and maintaining compliant share plans across diverse jurisdictions.

KEY LEARNING POINTS:

  • Key global regulatory and tax developments impacting share plans across major jurisdictions.
  • How companies are adapting plan design and compliance strategies in response to change.
  • Practical methods for staying ahead of global developments without overburdening internal teams.
Speaker/Author

Barbara Klementz, Baker McKenzie (US)
Mike Browning, Equinix (US)
Andrea Kagan, NVIDIA (US)
Cherie Curry, FGE, FGS Global (US)
Sepehr Samari, Microsoft (US)

Event date
Tuesday, 21 Apr 2026, 13:30 - 14:30
Breakout series
Location
JW Grand Salon 2
Field of Study
Tax
Level
I