Employee Share Plans multi-jurisdictional guide

The Employee Share Plans multi-jurisdictional guide includes country-specific Q&As on employee share plans law and practice.

In each country-specific Q&A, a standard set of questions relating to employee share plans law and practice is answered by a leading law firm with employee share plans expertise in that jurisdiction.

The Q&A guide aims to give a structured overview of the key practical issues including, for example, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. In addition, answers to questions can be compared across a number of jurisdictions to assist in the management of cross-border transactions (see Country Q&A tool (www.practicallaw.com/1-503-1703)).

For a full version of the editorial, please click here.

PLC would like to thank the following firms for the excellence of their contributions: Allen & Overy LLP, Arnold Bloch Leibler, Baker & McKenzie, Baker & McKenzie - Mexico, Baker & McKenzie - Russian Federation, Baker & McKenzie SCP, Blake, Cassels & Graydon LLP, BM&A - Barbosa Müssnich & Aragão – Brazil, Bonelli Erede Pappalardo, Clifford Chance, F Castelo Branco & Associados, Dinova Rusev & Partners, Dittmar & Indrenius (member of Ius Laboris), Eugene F Collins, Gómez-Acebo & Pombo Abogados SLP, Heuking Kühn Lüer Wojtek, Kim & Chang, King & Wood, Kunz Schima Wallentin (member of Ius Laboris), Littler Mendelson PC (member of Ius Laboris), Loyens & Loeff, Macleod Dixon, Mitrani Caballero Rosso Alba Francia Ojam & Ruiz Moreno Abogados, MOLITOR Avocats à la Cour, Nishimura & Asahi, Norrbom Vinding (member of Ius Laboris), Nishith Desai Associates, Walder Wyss Ltd, Webber Wentzel Attorneys.

All

Cross-border chapters

Country Q&A

PLC Which lawyer?

Lawyer profiles

Title / Relevance	Resource type
Editorial board
Employee Share Plans multi-jurisdictional guide: Editorial board	Editorial board
Country Q&A
Employee Share Plans: Argentina A Q&A guide to employee share plans law in Argentina. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee Share Plans Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg.	Country Q&A
Employee Share Plans: Australia A Q&A guide to employee share plans law in Australia. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee Share Plans Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg.	Country Q&A
Employee Share Plans: Austria A Q&A guide to employee share plans law in Austria. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee Share Plans Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg.	Country Q&A
Employee Share Plans: Belgium A Q&A guide to employee share plans law in Belgium. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee Share Plans Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg.	Country Q&A
Employee Share Plans: Brazil A Q&A guide to employee share plans law in Brazil. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee Share Plans Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg.	Country Q&A
Employee Share Plans: Bulgaria A Q&A guide to employee share plans law in Bulgaria. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee Share Plans Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg.	Country Q&A
Employee Share Plans: Canada A Q&A guide to employee share plans law in Canada. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee Share Plans Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg.	Country Q&A
Employee Share Plans: China A Q&A guide to employee share plans law in China. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee Share Plans Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg.	Country Q&A
Employee Share Plans: Denmark A Q&A guide to employee share plans law in Denmark. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee Share Plans Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg.	Country Q&A
Employee Share Plans: Finland A Q&A guide to employee share plans law in Finland. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee Share Plans Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg.	Country Q&A
Employee Share Plans: France A Q&A guide to employee share plans law in France. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee Share Plans Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg.	Country Q&A
Employee Share Plans: Germany A Q&A guide to employee share plans law in Germany. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee Share Plans Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg.	Country Q&A
Employee Share Plans: Hong Kong A Q&A guide to employee share plans law in Hong Kong. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee Share Plans Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg.	Country Q&A
Employee Share Plans: India A Q&A guide to employee share plans law in India. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee Share Plans Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg.	Country Q&A
Employee Share Plans: Ireland A Q&A guide to employee share plans law in Ireland. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee Share Plans Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg.	Country Q&A
Employee Share Plans: Italy A Q&A guide to employee share plans law in Italy. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee Share Plans Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg.	Country Q&A
Employee Share Plans: Japan A Q&A guide to employee share plans law in Japan. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee Share Plans Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg.	Country Q&A
Employee Share Plans: Luxembourg A Q&A guide to employee share plans law in Luxembourg. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee Share Plans Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg.	Country Q&A
Employee Share Plans: Mexico A Q&A guide to employee share plans law in Mexico. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee Share Plans Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg.	Country Q&A
Employee Share Plans: Portugal A Q&A guide to employee share plans law in Portugal. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee Share Plans Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg.	Country Q&A
Employee Share Plans: Russian Federation A Q&A guide to employee share plans law in Russian Federation. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee Share Plans Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg.	Country Q&A
Employee Share Plans: South Africa A Q&A guide to employee share plans law in South Africa. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee Share Plans Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg.	Country Q&A
Employee Share Plans: South Korea A Q&A guide to employee share plans law in South Korea. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee Share Plans Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg.	Country Q&A
Employee Share Plans: Spain A Q&A guide to employee share plans law in Spain. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee Share Plans Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg.	Country Q&A
Employee Share Plans: Switzerland A Q&A guide to employee share plans law in Switzerland. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee Share Plans Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg.	Country Q&A
Employee Share Plans: UK (England and Wales) A Q&A guide to employee share plans law in UK (England and Wales). The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee Share Plans Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg.	Country Q&A
Employee Share Plans: United States A Q&A guide to employee share plans law in United States. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee Share Plans Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg.	Country Q&A
Employee Share Plans: Venezuela A Q&A guide to employee share plans law in Venezuela. The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings. To compare answers across multiple jurisdictions, visit the Employee Share Plans Country Q&A tool. The Q&A is part of the PLC multi-jurisdictional guide to employee share plans law. For a full list of jurisdictional Q&As visit www.practicallaw.com/employeeshareplans-mjg.	Country Q&A
Cross-border chapters
Amendments to the EU Prospectus Directive and their impact on employee share plans This article summarises the amendments that Directive 2010/73/EU (Amending Directive) makes to Directive 2003/71/EC (Prospectus Directive) which are relevant to the operation of employee share plans in the EU and discusses their implications. This article is part of the PLC multi-jurisdictional guide to employee share plans. For a full list of contents visit www.practicallaw.com/employeeshareplanshandbook.	Cross-border chapters
Feature tables
Table comparing tax on employee share option plans in European jurisdictions The PLC Global Employee Share Plans multi-jurisdictional guide 2011/12 deals with cross-border issues and answers key questions on law and practice relating to employee share plans in 22 jurisdictions. For a full list of contents visit www.practicallaw.com/employeeshareplans-mjg. This table compares the employee tax position of popular types of share option plans used in several of the western European jurisdictions covered in the Country Q&A section.	Feature tables
Tax on employee share option plans This table is part of the PLC multi-jurisdictional guide to employee share plans. For a full list of contents visit www.practicallaw.com/employeeshareplanshandbook. This table sets out a summary of the key information concerning the tax treatment of employee share plans in each of the 21 jurisdictions covered in the Country Q&A section.	Feature tables
PLC Which lawyer?
No content is currently available	PLC Which lawyer?