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NOVÝ
VÝVOJ OD MINULÉHO VYDÁNÍ
Od
roku 2022 jen málo zmen.
In
2019, France voted the new
"PACTE Law" (for "Action Plan for Business
Growth and Transformation"), aiming at doubling
employee share ownerhip in France, with
a 10% stake to be held by employees by 2030.
In this view, the corporate social contribution
due on incentive plans ("forfait social")
is reduced from 20 to 10% for public companies
and it is even abolished for SMEs.
In 2019 and 2020, many countries introduced
exemption tax regimes to promote the use
of stock options in startups. So did successively
The Netherlands, Sweden,
Denmark, Croatia,
France, Norway,
Greece, Lithuania
and Serbia.
Most
recently, France reduced its
"forfait social" tax to
zero in 2021 for many employee share plans,
and Germany multiplied by
four its fiscal incentives from 360 to 720€
annually from 1.7.2021.
However,
Norway removed all incentives
from 1.1.2022.
For
more details
Table
of recent policy decisions in European
countries
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