dialog-unlocked.ch

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…

Source

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…

Source

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…

Source

Marc Seematter und Stefan Wigger im Gespräch über Mitarbeiterbeteiligungen

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

Marc Seematter von [dialog]unlocked und Stefan Wigger von Balmer-Etienne im Gespräch zum Thema Mitarbeiterbeteiligungen in KMUs. Ein 5-minütiger Videobeitrag aus der Reihe «Stefan will’s wissen» von Balmer-Etienne.

Source

Marktstudie Executive Compensation Report Switzerland 2023

André Clémençon — Wed, 11 Oct 2023 15:50:38 +0000

Unsere jährliche Marktstudie zu VR- und Managementvergütung in börsenkotierten Schweizer Unternehmen ist jetzt verfügbar. Inhalte: Viele Grafiken und Details zu Vergütungshöhe und -struktur für VR und Gruppenleitung in SMI/M Gesellschaften, Umfang und Arten der aktienbasierten Vergütung, viele Details zu STI und LTI (Plantypen, Vestingperioden und Sperrfristen, Performance-KPIs…

Source

Employee Share Plans around the World: South Africa

André Clémençon — Fri, 15 Sep 2023 16:03:14 +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…

Source

Phantomoptionen in KMUs und Start-Ups: Überlegungen aus der Praxis

André Clémençon — Thu, 14 Sep 2023 16:09:33 +0000

In unserer täglichen Beratungstätigkeit zu Mitarbeiterbeteiligungen werden in letzter Zeit vermehrt «Phantomoptionen» für KMUs / Start-Ups. angefragt. Nachfolgend ein paar Gedanken dazu aus der Praxis, kurz zusammengefasst. Was sind Phantomoptionen? Keine echten Beteiligungen (keine Ausgabe irgendwelcher Wertschriften). Vielmehr «imitieren» sie – auf rein vertraglicher Basis – die Mechanismen…

Source

Employee Share Plans around the World: Thailand

André Clémençon — Wed, 16 Aug 2023 16:24:51 +0000

Update August 2023: According to current securities law rules and practice in Thailand, there is a reporting obligation towards the Thai securities and exchange commission (SEC) for the sale of shares to employees, as well as for the granting / vesting of employee share awards (RSUs, PSUs, etc), and for the granting / exercising of employee stock options; in each case…

Source

Employee Share Plans around the World: Australia

André Clémençon — Mon, 10 Jul 2023 16:28:56 +0000

Update July 2023: The offering of share-based long-term incentives (or employee share purchase plans, for that matter) may be subject to local legal and regulatory requirements in some countries, e.g. from a securities law perspective and/or with respect to foreign currency restrictions. In Australia, for example, the applicable securities law rules changed with effect as of January 2023: The…

Source