Step 1 of 4
Which business category do you belong to?
SME
Listed company
Start-up
Step 2 of 4
Is the possibility of tax-free capital gains (for eligible employees) important?
Decision guide
«Tax-free capital gain: Possibility for employees (in Switzerland) to pay no taxes on increased values when selling the employee shares in the future.»
With «skin in the game», by investing own money or forgoing bonus portions, employees have a downside risk, like founders and investors, thus promoting a stronger alignment of interests and entrepreneurial perspective.
«Tax-free capital gain: Possibility for employees (in Switzerland) to pay no taxes on increased values when selling the employee shares in the future.»
Step 3 of 4
Should eligible employees be required to invest their own money (or forgo bonus portions)?
Decision guide
Also called «skin in the game»: Employees are required to invest own money (or forgo a portion of their bonus), so they have a downside risk, like founders and investors.
This would mean that any value increase immediately from the grant (thus, also during the vesting / restriction period) might be realized tax-free upon future sale (in Switzerland).
Also called «skin in the game»: Employees are required to invest own money (or forgo a portion of their bonus), so they have a downside risk, like founders and investors.
Step 4 of 4
Should the incentive scheme be closely linked to a growth strategy?
Decision guide
If your company pursues a strong growth strategy in the next years, it might be suitable to have the long-term incentive strongly linked to that objective, too.
If your company pursues a strong growth strategy in the next years, it might be suitable to have the long-term incentive strongly linked to that objective, too.
This would mean that no shares will be issued / transferred to employees until a company exit (= company sold to a new owner, or listed on a stock exchange).
This would mean that no payouts will be made to employees under the long-term incentive model, until an actual company exit (= company sold to a new owner, or listed on a stock exchange).
Our recommendation
Mitarbeiteroptionen
Das sind bedingte vertragliche Anrechte, die Mitarbeitenden ermöglichen, Aktien zu einem vordefinierten Preis zu kaufen, wenn man bis dahin noch angestellt ist.
Next steps
Non-binding consultation
→
Mini Workshop
90 min · CHF 900 excl. VAT
Focus on the model identified in the quiz: detailed explanation, mechanisms, terminology, market practice, legal / tax / financial aspects. Plus a complimentary implementation plan.
Strategy Workshop
180 min · CHF 2’500 excl. VAT
Open the full picture: the most important models and options clearly explained with pros and cons so nothing is missed; key differences, mechanisms, terminology, market practice; legal / tax / financial aspects per model; joint definition of a suitable model and key parameters for your company. Plus a complimentary implementation plan.
