Atlas: GEN’s Policy Portal

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…

Year Introduced: 2020 | National-level

Since the Kingdom of Bahrain legislated to allow companies to offer employee share schemes, they have been free to offer a wide range of schemes aided by the fact that individuals are typically not…

Year Introduced: 2000 | National-level

SIP is a tax-advantaged, all-employee plan that allows companies to award equity to employees. It operates through four key elements: free shares, partnership shares, matching shares, and dividend…

Year Introduced: 1950 | National-level

The ISO scheme works by offering key employees the ability to purchase company shares at a set exercise price. Employers offer these options selectively to top-tier management and key employees. The…

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…