I worked for a multinational in the US for several years. Part of my annual package contained what are known as "Tradable Stock Options", which had 3 year restrictions.
I subsequently moved to the Irish subsidiary, with a new job, new title, new responsibilities etc, however within the same parent company, and therefore didn't forfeit the TSOs, despite leaving the US arm. On exercising the TSOs, you receive the difference in cash between the strike price, and the current market price (if any).
My question is whether this cash is subject to Irish taxation? My understanding was that it was, as I am now tax resident in Ireland, but having read recently on the subject, given this is income related to US employment, I am no longer sure.
I am going to seek professional advice on the subject, but it's always helpful to have a few perspectives.