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. [...]

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 [...]

Update March 2025: Amended tax law for employee share awards approved by the Senate; awaiting the signature of the President of the Czech Republic. [...]

New / amended German tax rules aim at avoiding “dry tax” on employee shares in young / small companies. In a nutshell (latest status [...]

Update February 2024: Under certain conditions, employee share awards such as PSUs and RSUs, may qualify for a preferred income tax and social security [...]

Update September 2023: The offering of employee share plans in South Africa is subject to various requirements. On the foreign exchange control side, there [...]

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. [...]

[dialog]unlocked's "Executive Compensation Report Switzerland 2023" is available now! Contents: Many graphs and details on board and executive compensation levels and pay mix in [...]