dialog-unlocked.ch

ESOPs in Dutch start-up companies

Marc Seematter — Wed, 04 Nov 2026 08:44:07 +0000

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…

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The SME dilemma with employee shares – and 6 possible solutions

Marc Seematter — Wed, 14 Oct 2026 08:42:53 +0000

With [dialog]unlocked, we often encounter this situation with our clients. An SME would like to issue real employee shares, and because the entrepreneurial spirit of co-ownership is a key motivation, the employees should also pay a fair price for the shares. However, the tax value of the shares is too high for the employees to even afford the desired stake. A common dilemma for SMEs in Switzerland.

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Our expert article on real employee share plans in SMEs: Really practice-oriented. (in German)

Marc Seematter — Mon, 28 Sep 2026 10:24:18 +0000

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In a nutshell: What may happen if an LTI gets introduced too late (in German)

Marc Seematter — Thu, 10 Sep 2026 07:35:25 +0000

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LTIs around the world: Argentina and France

Marc Seematter — Fri, 10 Jul 2026 10:47:07 +0000

July 2026 update on recent developments regarding the taxation of LTIs: Argentina: Under a new law, equity incentives are no longer subject to social security charges, up to a maximum amount of 5% of the employee’s annual total remuneration. France: The latest capital gain regime under which a part of capital gains from employee [...]

In a nutshell: LTI vs bonus (in German)

Marc Seematter — Wed, 17 Jun 2026 08:14:07 +0000

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In a nutshell: 4 LTI success factors (in German)

Marc Seematter — Wed, 17 Jun 2026 08:10:58 +0000

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Ownership vs. bonus: Why an LTI makes a bigger difference

Marc Seematter — Thu, 28 May 2026 14:29:40 +0000

A bonus has no ownership spirit. Of course, a well-balanced bonus model measures and rewards performance targets, which ideally also indirectly influence the company’s success. In some cases, pools are even created that are funded by company profits and distributed to employees (profit-sharing models). But does this lead to employees feeling as if they own part of the company? Probably not.

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LTI vs. Bonus: The Most Important Differences Explained

Marc Seematter — Tue, 28 Apr 2026 08:39:34 +0000

Many companies use long-term incentives (LTI) but treat them like an extended bonus. This is understandable, but often a strategic mistake. Because although LTI and bonuses may seem similar at first glance, they pursue fundamentally different goals. Let's take a closer look at their similarities and differences. At first glance, LTI and bonuses do indeed come from the same "compensation family.

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Employee Share Plans around the world: Czech Republic

Marc Seematter — Thu, 19 Sep 2024 09:21:58 +0000

Update March 2025: Amended tax law for employee share awards approved by the Senate; awaiting the signature of the President of the Czech Republic. Expected to be published in March 2025 and to enter into force on 1 April 2025. Main change: Deferred income taxation (newly introduced in 2024) now only voluntary, i.e., the employer has a choice. Transitional rules for awards vested between January…

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