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LTIs around the world: Argentina and France

ownbitadmin — 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)

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

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

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

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

anojkanniah — 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

anojkanniah — 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

ownbitadmin — 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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No more “dry tax” on employee shares in Germany?

ownbitadmin — Fri, 07 Jun 2024 07:50:45 +0000

New / amended German tax rules aim at avoiding “dry tax” on employee shares in young / small companies. In a nutshell (latest status as at 6 June 2024): For questions or further details, feel free to contact us. Photo: Unsplash…

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Employee Share Plans around the World: France

Marc Seematter — Thu, 08 Feb 2024 07:52:29 +0000

Update February 2024: Under certain conditions, employee share awards such as PSUs and RSUs, may qualify for a preferred income tax and social security treatment in France, coming with benefits for all parties involved. For the employees: Improved cashflow situation and lower tax burden. For the employer: Lower social security charges and no further payroll obligations upon sale of shares (except…

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Employee Share Plans around the World: South Africa

André Clémençon — Tue, 07 Nov 2023 15:23:08 +0000

Update September 2023: The offering of employee share plans in South Africa is subject to various requirements. On the foreign exchange control side, there are reporting obligations towards the local authorities (Finsurv). With respect to securities law, a number of topics need to be considered: For questions or support, please contact us. Photo: Finding Dan, Dan Grinwis…

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Marc Seematter and Stefan Wigger talk about employee share plans

André Clémençon — Tue, 31 Oct 2023 14:12:40 +0000

Marc Seematter ([dialog]unlocked) and Stefan Wigger (Balmer-Etienne) talk about employee share plans in SMEs. A 5-minute video featured by Balmer-Etienne’s “Stefan will’s wissen” series. (In German only.)…

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