Good day

Is there somebody that could maybe give me a little tax advice on the following:

If an employer invests an amount of money in a collective investment scheme on behalf of an employee as part of a bonus agreement with the condition that this money only vests in the name of the employee after three years, when should the tax on this remuneration be calculated? Should it be calculated when the money is transferred to the collective investment scheme, or when it vests in the name of the employee?

Any guidance would be much appreciated.

Many thanks