Good news for start-up / scale-up companies offering ESOPs in The Netherlands. Under a new tax law, entering into effect in 2027, income taxation of employee stock options in such companies might only apply at future sale of underlying shares. Subject to certain conditions, and to a formal application process. According to current understanding, this also applies to Dutch subsidiaries of foreign (e.g., Swiss) issuers, provided that the relevant conditions are met on a group-wide basis. Further details may emerge as companies gain initial experience with the new law. Feel free to reach out if you have any questions or require specific support, e.g. with the formal application process.

Updated: November 4, 2026