Employee Stock Option Plan (ESOP) (with Tax Ruling)
This product is aimed at companies that want to offer their employees, consultants or board members an attractive participation opportunity – through options on company shares. Options grant the right to acquire shares at a fixed price at a later date without any immediate transfer of ownership or financial burden.
Compared to direct shareholdings, which require immediate capital, or virtual shareholdings, which usually provide for a later cash payout, options offer more flexibility: they can be specifically linked to performance and long-term company success. This makes them particularly attractive for start-ups and medium-sized companies that want to attract and retain talent without having to accept high salary costs or dilution effects. In addition, tax consequences only arise when the option is exercised.
As options can only be exercised after a vesting period and are dependent on certain conditions, they create a strong incentive for long-term commitment. At the same time, they allow companies to set incentives without making immediate financial or structural changes.
Obtaining a tax ruling clarifies the tax consequences of the share allocation and ensures that neither the company nor the employees face unexpected tax liabilities.
Produkt Details
Who is this product for?
This product is aimed at companies that want to offer their employees, consultants or board members an attractive participation opportunity – through options on company shares. Options grant the right to acquire shares at a fixed price at a later date without any immediate transfer of ownership or financial burden.
Compared to direct shareholdings, which require immediate capital, or virtual shareholdings, which usually provide for a later cash payout, options offer more flexibility: they can be specifically linked to performance and long-term company success. This makes them particularly attractive for start-ups and medium-sized companies that want to attract and retain talent without having to accept high salary costs or dilution effects. In addition, tax consequences only arise when the option is exercised.
As options can only be exercised after a vesting period and are dependent on certain conditions, they create a strong incentive for long-term commitment. At the same time, they allow companies to set incentives without making immediate financial or structural changes.
Obtaining a tax ruling clarifies the tax consequences of the share allocation and ensures that neither the company nor the employees face unexpected tax liabilities.
What is included in the product?
- Employee Stock Option Plan (ESOP)
- Allocation agreement
- Tax Ruling (in German)
What is the procedure?
- Kick-off Video Call 45 minutes
- Preparation of the documents by Lex Futura
- Discussion of the documents during a follow-up call
- Finalizing and sending the documents by Lex Futura
How long does it take from ordering to completion?
After your order, we respond within 24 hours (on working days) and then start with the implementation.
From the time the order is placed until the product is delivered, it takes about three weeks, although the exact duration depends on how long it takes to obtain the tax ruling.
Important to know
We need some information from your company so that we can create the product. It would therefore make sense for the following people in particular to be present at the Kichoff video call: The management of the company.
The price does not include: Creation of the conditions to be able to issue share options at all (e.g. introduction of conditional capital, treasury shares or capital band – we will be happy to advise you on this on an hourly basis), labor law advice and other documentation not mentioned above.
Order the product with just a few clicks. You will receive our first response within 24 hours (on working days).
Step 1: Fill in your contact details.
Step 2: Fill in a short questionnaire (takes less than 60 seconds).
Step 3: Submit your order. You will receive the invoice by e-mail.
