Advised Dutch company on ESOP taxation

Our tax team advised a Dutch company, which created an employee stock option plan (ESOP) designed to serve as a motivating tool for both employees of the company and management.

One of the many issues was to ensure that all group companies issuing employee shares could be considered as associated entities for ESOP purposes. The other issue was creating incentives for freelancers, who don’t have the same tax incentives as employees.