Atlas: GEN’s Policy Portal

Year Introduced: 1996 | National-level

The CSOP is a tax qualified discretionary share option plan which allows companies to grant options to their employees or directors. These options enable the holders to acquire shares at a certain…

Year Introduced: 2000 | National-level

The EMI scheme is a government-backed tax advantageous share options scheme which allows companies to reward employees with equity in a highly tax efficient way. Eligible companies are able to grant…

Year Introduced: 2020 | National-level

The Personal Income Tax Law was amended to exempt employee stock options from payroll taxes and also cover options by limited liability companies. As a result recipients will pay just Capital Gains…

Year Introduced: 2023 | National-level

The New Startup Law contains a range of measures to help support entrepreneurs and ecosystem actors which can be broadly split into 3 main categories; tax relief, favourable regulations, …

Year Introduced: 2024 | National-level

The Future Financing Act in Germany contains significant reforms to employee stock ownership programs as part of its broader goals to improve the country's financial landscape and to encourage…

Year Introduced: 1998 | National-level

The BSPCE scheme works by granting employees the option to purchase shares of the company at a predetermined price. This is often lower than the market value of the shares at the time of granting the…

Year Introduced: 1980 | National-level

SAYE is a tax advantaged savings-related share scheme which allows employees to convert part of their wage into shares of the company they work for. Financially, SAYE offers several benefits.…

Year Introduced: | National-level

The Non-qualified Stock Option (NSO) scheme in the United States is a popular form of equity compensation provided by companies to their employees and other eligible service providers. Unlike ISOs,…

Year Introduced: | National-level

Phantom shares work as a form of incentive for employees without modifying the company's capital structure or ownership. They are used particularly by start-ups that may lack financial resources to…

Year Introduced: 2017 | National-level

KEEP is structured to provide tax benefits to employees of qualifying companies who receive share options. The program works by allowing these companies to issue share options to their employees…