The individual performance brings the business’ performance
Stock Option Plan - long term remuneration plan
A reward mechanism which connects the individual performance to the business’ performance is the remuneration plan based on equity. We are pleased to share the Stock Option Plan (SOP) guide to walk you through the details of an instrument which elevates your talent and business agenda while benefiting of a favorable fiscal regime.
Although they are considered salary assimilated elements, equity granted within a SOP have a reduced taxation, similar to the one applicable for investment income.
The guide presents a number of topics including:
- What is the SOP remuneration plan? Concept | Benefits | Implementation
- Cumulative conditions to be fulfilled for a remuneration plan to qualify as SOP
- Legal implications
- Fiscal treatment
We hope you find our guide both timely and valuable. If you have any questions, we would be happy to discuss our insights with you further.