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, necessary regulatory consents and filings, formalities, and developments and reform.
To compare answers across multiple jurisdictions, visit the employee share plans Country Q&A tool.
This Q&A is part of the global guide to employee share plans law. For a full list of jurisdictional Q&As visit Practical Law.
Read our contributed Finland Q&A here.