Abreu Advogados contributes to e-paper on the Legal and Tax Aspects of ESOPs
Hugo Teixeira, Susana A. Duarte, Inês Cortez-Elói, Benedita Marques Pombo and Francisco da Cunha Quental took part in the collaborative e-paper “Legal and Tax Aspects of ESOP”, which analyses employee participation schemes in start-ups. The publication brings together contributions from law firms across several countries to explain the key legal and tax aspects of these incentive mechanisms in different jurisdictions.
ESOPs (Employee Stock Option Plans) are schemes that allow employees to participate in a company’s share capital and present both challenges and opportunities for founders, investors and employees. They are often used to attract and retain talent, particularly in start-ups, and to encourage performance and long-term commitment.
The e-paper was an initiative of lawyers Philip Rosenauer, partner at PHH Rechtsanwältinnen in Vienna, and Michelle Wiki, Senior Associate at Wenger Vieli in Zurich, who brought together contributions from law firms in various countries, highlighting the main jurisdiction-specific legal and tax considerations in this area.
Access the e-paper here.
