Section 102 explained
A short overview of how Section 102 trustee plans affect RSU taxes in Israel.
Why Section 102 matters
Section 102 allows capital gains treatment on the growth after vesting if the shares are held by a trustee for the required period.
Key takeaways
- Vesting is taxed as employment income.
- Post-vesting growth can be taxed as capital gains.
- Early sale may trigger income tax on the entire gain.