Ireland has published the Finance Act 2018 (Section 11) (Commencement) Order 2019 for the commencement of changes made by the Finance Act 2018 to the Key Employee Engagement Programme (KEEP). This includes a change to the definition of a "qualifying share option" to provide that the total market value of the share options granted to any one employee/director cannot exceed the following:
- EUR 100,000 in any one year of assessment;
- EUR 300,000 in all years of assessment (up from EUR 250,000)…