Many international corporations allocate their so-called RSU’s to their Belgian employees. A RSU, or restricted stock unit, is a free share that will be distributed definitely later. For instance, after reaching a certain objective. Because RSU’s are only definite somewhere in the future, the employee was only obliged to take it into account in his personal taxes in the year that it became definite.
Also, since there were not special regulations concerning these RSU’s, corporates were not obliged to hold a fiche. With the introduction of a new KB, this will no longer be the case. In addition, the NOSS has also changed his definition of remuneration. This means that these RSU’s are now also subject to NOSS.