McDermott Will & Schulte, a global law firm

Global equity plans are complex, and administration requires collaboration between various departments, including legal, human resources, payroll, and tax. Plan administrators (and their teams) should be aware of their reporting obligations with respect to international equity awards. Many reports can be submitted by the local entity’s payroll team; however, certain countries require separate standalone submissions.

The following reference chart summarizes selected reporting requirements for equity plans with international grantees. This reference – part one of two – highlights year-end reports (i.e., reporting obligations for prior calendar-year 2024 activity) with deadlines through June 30, 2025. It also includes certain quarterly filings. This resource does not include initial registration/exemption applications, reports due upon equity grants, or other standard payroll/tax reports. Additionally, reporting obligations may differ if certain exemptions apply, if the company implements a recharge agreement, or if the local entity is involved with administration of the plan.

Please contact a member of your McDermott team or one of the authors listed below for more information about the listed reporting obligations or for assistance with evaluating which reports may apply to your company based on its current grantee population and plan administration. The team expects to publish part two of this reference chart in April 2025, summarizing applicable reports with deadlines from July through December 2025.