Form RSS1(Ireland)
The Form RSS1 is for use by persons required to return details in respect of share options and other rights awarded to directors and employees, per S.128 TCA 1997. Per S.128A, this is any right obtained by a person as a director of a company or as an employee. A ‘right’ is defined as a right to acquire any asset or assets including shares in any company. It is to be filed online via the company’s ROS portal or via their advisor engaged for same. Companies should consult with their internal tax team on this.