Änderungen seit 2022.
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
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,
recently, France reduced
its "forfait social"
tax to zero in 2021 for many employee
share plans, and Germany
multiplier by four its fiscal incentives
from 360 to 720€ annually from 1.7.2021.
Norway removed all incentives
of recent policy decisions in European