How are RSUs apportioned when I worked in more than one country?

Domicyle allocates vesting income across the countries where you performed services between grant and vest, based on days in each place — not only the country you happen to be in on the vest date.

What does country of service mean for a cross-border RSU vest?

It means where you did the work that the grant compensated, during the vesting period. A vest that pays out after you have already moved can still be sourced partly to the country you left.

Can I estimate sourcing before my employer runs payroll on the vest?

Yes. Enter the vest schedule and workdays per country for a planning split. It is not a substitute for the payroll statement, and treaty treatment of equity varies.

Premium feature

RSU Apportionment

Cross-border RSU tax by country of service

RSU Apportionment allocates restricted stock unit vesting income across countries based on where you performed services during the vesting period—relevant when grants span relocations.

TL;DR — Key Takeaways

Last reviewed: April 1, 2026

→Enter vesting schedule, work locations, and days per jurisdiction; the tool estimates withholding and reporting splits using common OECD allocation concepts.
→Equity comp treaties vary; use output for planning conversations with payroll and advisors.

Sources: OECD Tax Database, national tax authorities, and our methodology. For filing decisions, consult a licensed tax professional.

How it works

Open RSU apportionment in your Premium dashboard.
Enter the grant-to-vest period and the countries where you performed the services.
Enter days worked in each jurisdiction during that period.
Review the estimated split of vesting income by country of service, using common OECD allocation concepts.
Share the estimate with payroll or your advisor before the vest. Equity treaties vary.

Who it's for

Tech workers vesting RSUs while moving between US, UK, EU, and hub countries in the same year.

Common questions

How are RSUs apportioned when I worked in more than one country?: Domicyle allocates vesting income across the countries where you performed services between grant and vest, based on days in each place — not only the country you happen to be in on the vest date.
What does country of service mean for a cross-border RSU vest?: It means where you did the work that the grant compensated, during the vesting period. A vest that pays out after you have already moved can still be sourced partly to the country you left.
Can I estimate sourcing before my employer runs payroll on the vest?: Yes. Enter the vest schedule and workdays per country for a planning split. It is not a substitute for the payroll statement, and treaty treatment of equity varies.

Premium features run in your private dashboard after sign-in. Public pages describe capabilities only—your trip logs and documents are never crawled. Planning tool, not tax advice.