Stock Option Plans: Natureza Jurídica e Tratamento Fiscal à Luz da Jurisprudência Brasileira.

Abstract

This paper aims to analyze the tax treatment applicable to stock option plans. Therefore, it permeates through its concept, origin and purpose, seeking to delimit its legal nature in order to identify the appropriate tax regime. Due to the absence of specific legislation involving tax matters, through a historical analysis of the regulation of the subject, aims to identify the evolution of the understanding of share-based plans signed between companies and their employees. The research specially analyzes CARF decisions that over the years ended up established some parameters to differentiate Stock Option Plans that have a commercial nature from those that have a compensation nature, integrating the remuneration of the employee. The controversy is of extreme expression given the growing adoption of the institute by Brazilian companies, as well as the legal uncertainty surrounding the taxation of stock options.