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Expat Lawyers in Singapore - Relocation, Tax & Employment

Fun fact

Did you know that foreigners who cease employment in Singapore, or Singapore Permanent Residents who leave Singapore permanently with unexercised or unvested stock options (at the time of cessation of their employment) will be subject to tax on such options on a “deemed exercise” basis? The deemed gains will be based on the difference between the market value of the shares one month before the employee ceases employment in Singapore or the date of grant (whichever is later), and the exercise price. If the actual gains from the subsequent exercise or vesting of the stock options are lower than the “deemed exercise” gains, the employee can seek a refund within 4 years from that year of assessment.

Our expert

Toby Grainger
Toby Grainger
Managing Partner
Head of Corporate and Indonesian Desk, Singapore
Singapore
Lakshanthi Fernando

Key contacts

Lakshanthi Fernando
Partner
CMS Singapore
Singapore
T +65 9648 9008
Toby Grainger
Managing Partner
Head of Corporate and Indonesian Desk, Singapore
Singapore
T +65 9837 8559