How are RSUs, share options and equity compensation taxed in Switzerland?

RSUs, share options and other equity compensation are generally taxed as employment income in Switzerland. Restricted Stock Units (RSUs) are typically taxed when they vest, while share options are usually taxed when they are exercised. If you moved to or from Switzerland during the vesting period, only the portion relating to your Swiss working period may be taxable in Switzerland. The tax treatment depends on your equity plan, vesting schedule and tax residency.