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SURVEY
OF EUROPEAN COUNTRIES
LEGISLATION - PRACTICES - RESEARCH
Recent
policy decisions regarding employee share ownership
in European countries
1. News:
04.02.2022:
Finansforbundets/KPMG,
Skatteincentiver for medeiderskap - Modeller for
incentiver for medeierskap for ansatte (Norway)
04.02.2022: Finansforbundets/NyAnalyse,
Medeierskap for ansatte i Norge (Norway)
19.04.2018: L'actionnariat
salarié en Belgique et en Europe d'après
CCI Mag'
27.03.2018: Polish
Law Project on employee share ownership programs
21.12.2017: Lawrence
M and Mason N - Capital Gains: Broadening company
ownership in the UK economy, IPPR
15.12.2017: French
Government will support the objective of 10% to
be held by employees in French companies by 2030
(declaration)
15.12.2017: France:
Objective 10% held by employees in French companies
by 2030 (12 proposals by the French Federation of
Employee Shareholders)
12.12.2017: UK:
Employee Ownership Trust - Survey 2017
04.12.2017: Amundi
ESR - Benchmark 2017 de l'Actionnariat Salarié
en France
07.06.2017: Cosimo
Carzoli - Piani di azionariato diffuso per i dipendenti
in Italia - casi empirici
02.12.2016: Premier
Baromètre de l'Actionnariat Salarié
dans les Sociérés non cotées
en France
20.10.2016: The
European Parliament publishes a study on Spanish
employee-owned "sociedades laborales"
01.08.2016: Ricardo
Machado, Participación de los trabajadores en el
capital de la empresa: su implementación y viabilidad
en Portugal. Análisis de 14 países de la Unión
Europea, Madrid, 2011
20.04.2016: Etude
Eres/BDO sur l'actionnariat salarié dans les PME
françaises
04.04.2016: Etude
Eres/BDO sur l'actionnariat salarié dans les PME
françaises (communiqué)
02.02.2016: Baker
& McKenzie Alert
29.10.2015: Global
Equity Matrix from Baker & McKenzie in October
2015 (information on the key compliance issues
for equity awards in 50 countries)
13.05.2015: Etude
Eres Actionnariat Salarié 2015 en France
et en Europe
31.03.2015: Deutsches
Aktieninstitut: Zeit zum Handeln – Mitarbeiterkapitalbeteiligung
und Belegschaftsaktien endlich fördern
20.10.2014: Baker
& McKenzie is pleased to provide its latest Global
Equity Matrix. This document summarizes information
on the key compliance issues for equity awards and
covers tax and securities, exchange control, labor
and data privacy issues in 50 countries.
26.06.2013: Employee
share ownership - The European background (all European
reports, studies, etc)
21.12.2012: La
démocratisation de l'actionnariat salarié
en France
05.12.2012:
UK:
How the Employee Owned Business sector succeeded
to grow from £15-20 billion to over 30 in a few
years
14.11.2012: British
Government response to the Nuttall Review: Next
steps for employee ownership in the UK
31.10.2012: Report
on "Employee Financial Participation and Companies'
Proceeds" - Economic & Scientific Policy
Directorate of the European Parliament
06.07.2012: The
Nuttall Review of Employee Ownership
The
British Government adviser on employee ownership
publishes its report, including his 28 recommendations
to
promote employee ownership in the UK, in line with
the British Governments' aim of shifting employee
ownership
into
the mainstream of corporate Britain.
12.06.2012: Comments
by European companies about employee share ownership
01.06.2012: Letter
from Graeme Nuttall
21.05.2012: UK:
The HM Revenue & Customs (HMRC)’s employment-related
shares and securities unit has introduced a newsletter
14.10.2011: L'étude
ASRA 2011: Actionnariat salarié dans les
grandes entreprises françaises 2000-2010
19.07.2011: Finland:
The impact of Personnel Funds (doctoral thesis by
Christina Sweins)
18.02.2011: A
significant step forward for employee shareholders'
rights in France
29.11.2010: PEPPER
IV Report - complete version
18.06.2010: Le
Centre d'Analyse Stratégique du Gouvernement français
a publié son rapport "Améliorer
la gouvernance d’entreprise et la participation
des salariés"
Télécharger
le rapport complet
25.02.2010: Annual
Economic Survey of Employee Ownership in European
Countries in 2009
05.02.2010: Germany:
INSM - Dossier Mitarbeiterbeteiligung
01.01.2010: Jens
Lowitzsch - PEPPER IV Report "Benchmarking Financial
Participation of Employees in the EU-27"
27.02.2009: Annual
Economic Survey of Employee Ownership in European
Countries in 2008
02.02.2009: New
legislation voted in Germany
27.01.2009: Jens
Lowitzsch - PEPPER IV Report Summary - Benchmarking
of Employee Participation in Profits and Enterprise
Results in the Member and Candidate Countries of
the European Union
27.01.2009: Jens
Lowitzsch - PEPPER IV Report - Full Strasbourg Edition
01.01.2009: First
benchmark of employee savings accounts in France
09.06.2008: Austria:
According to a survey, employee share ownership
is more common than originally expected
31.03.2008: The
New York Times - Europe Takes a Closer Look at Employee
Stock Ownership
06.03.2008: Anthony
Jensen, University of Sydney - Spain pioneers Sustainable
Democratic Corporate Governance Business Model with
Sociedades Laborales
20.01.2008: 80%
of all wide European groups had employee share plans
in 2007, coming from 60% in 2001, 40% in 1998, 20%
in 1994, 10% in 1986...
21.11.2007: Picture
of European employee share ownership in 2007 - Comparing
14 countries and Austria
10.04.2007: Survey of employee ownership in Australia
Four new research reports give a full survey
of employee ownership in Australia, due to the University
of Melbourne: An Overview of Existing Data on Employee
Share Ownership in Australia, Employee Share Ownership:
A Review of the Literature, Employee Share Ownership
Plans in Australia: The Corporate Law Framework,
Employee Share Ownership Plans in Australia: The
Taxation Law Framework. Click
here for full information and download reports
17.01.2007: France:
New legislation for employee share ownership - "Loi
du 30.12.2006 pour le développement de la
participation et de l'actionnariat salarié"
22.12.2006: Insolvency,
Employee Rights & Employee Buyouts, A Strategy
for Restructuring - Anthony Jensen, Ithaca Consultancy
and The Common Case Foundation, UK
22.12.2006: Thesis
by Eric Kaarsemaker: Employee Ownership and Human
Resource Management - theoretical and empirical
treatise + Dutch context
21.12.2006: Thesis
by Marco Caramelli: Impact of employee ownership
in multinational companies, an intercultural attitudinal
approach
21.12.2006: Research
report by Patrick Guiol & Jorge Munoz: Participative
management contributes to better public health
21.12.2006: Pepper
III Report by Jens Lowitzsch - Picture of employee
financial participation in the new member countries
of the European Union
04.10.2006: Rapport
de la Délégation de l'Assemblée
Nationale pour l'Union Européenne "Participation,
intéressement et actionnariat salarié:
trois piliers pour l'Europe sociale face à
la mondialisation"
04.10.2006: Mitarbeiterbeteiligung
in Österreich im Rahmen des Forums Alpbach von AK-Experten
Heinz Leitsmüller und WKÖ-Experten Ralf Kronberger
22.03.2006: Erik Poutsma and others: Changing
Patterns of Employee Financial Participation in
Europe 2006 - A survey among listed firms in
Six European Member States 16.11.2005: The
NCEO published its updated statistical profile of
employee ownership in the USA
17.10.2005: Stock options: The
European Commission – DG Enterprise and Industry
organised a study on employee stock options, leading
to the conclusion in 2003 that: Employee stock options
can help to promote entrepreneurship (click to get
the full document) This
conclusion was based on a Final report by the Expert Group on Employee Stock Options
and on the DG Enterprise study on
Employee Stock Options in the EU and USA
15.09.2005: European
Foundation Dublin: Financial Participation in the
EU: a benchmarking study of Slovenia
22.08.2005: The
new EU Prospectus Directive and Employee Share Incentives
(Pinsent Masons - July 2005)
26.10.2004: European
Foundation Dublin: Financial participation in the
EU: Indicators for benchmarking
06.09.2004: European
Foundation Dublin: Financial participation for SMEs:
barriers and potential solutions
18.05.2004: European
Foundation Dublin: Financial Participation: the
role of governments and social partners
15.11.1999: European
Commission : A company perspective on financial
participation in the EU - Objectives and obstacles
2.
Basis information:
1.
Table of employee ownership laws accross the world
(Source: COG)
Matrix
of legislation in 39 countries.
2.
Employee ownership legislation around the world
(Source: NCEO)
Survey
of legislation in 13 countries (85 pages) (Canada,
Egypt, France, Hungary, Ireland, Jamaica, Poland,
Russia, Slovenia, Trinidad, Spain, UK, USA).
3.
French legislation (Source: Fondact)
Data
base of French legislation.
4.
Survey of financial participation within European
countries (Source: Erik Poutsma / Dublin Foundation)
Draft
of the next PEPPER III REPORT to be published
by the European Commission in 2001 - all EU countries
(79 pages).
5.
UK legislation (Source: Inland Revenue)
Data
base of UK legislation.
New
Employee Ownership Legislation voted on November
7, 2002.
6.
Overview of incentive stock option plans throughout
Europe (Source: CMS)
and Overview
of related taxation issues (Source: CMS)
Overview
of legislation on incentive stock option plans
(34 pages)
and
related taxation issues (32 pages) in 11 European
countries (Austria, Belgium, Denmark, France,
Germany, Hungary, Netherlands, Poland, Sweden,
Switzerland, UK), winter 2000.
7.
International stock plans - The Practitioner's
Guide (by Louis Rorimer)
A
terrific handbook explaining global stock plan
creation, compliance and communications in 12
European countries and others (Belgium, Denmark,
France, Germany, Ireland, Italy, Netherlands,
Norway, Spain, Sweden, Switzerland, UK), in 2
volumes.
8.
Irish legislation (George Tuthill)
Overview
of Irish legislation, April 2001.
9.
Belgium: new legislation (in French and Dutch)
New
legislation adopted by Belgian Parliament unanimously
in plenary session on 29 March 2001:
-
Preparatory report ("Report De Grauwe")
in PDF in Nederlands
- Preparatory report
("Report De Grauwe") in PDF in English
-
Text adopted in plenary session on 29.3.2001
-
Minutes of the plenary session on 29.3.2001
-
Official publication of the law
-
Practical measures 1, 2, 3 and 4
In
English: THE
NEW BELGIAN EO LAW (3 .PDF pages presentation
in English)
10. European Council Recommendation
Europe
- Council Recommendation of 27.7.1992 (1)
Europe
- Council Recommendation of 27.7.1992 (2)
11.
Erik Poutsma's new report (nearly a "PEPPER
III") making a new survey of financial participation
within European countries; written in 1999 - published
in 2001 by the European Foundation together with
the European Commission
The
114 pages report ("Recent trends in employee
financial participation in the EU")
Summary
of the report in 4 pages in English
Summary
of the report in 4 pages in French
12. New report of the European Foundation on employee
share ownership and profit sharing in the European
Union (based on Cranfield survey data) - published
in November 2001
The
102 pages report
Summary
of the report in 4 pages in English
Summary
of the report in 4 pages in French
13.
Spain:
Anthony
Jensen, University of Sydney - Spain pioneers
Sustainable Democratic Corporate Governance Business
Model with Sociedades Laborales
Law on Sociedades Laborales en
français, in
English, in
Italiano, in
Deutsch, en
Español (PDF)
Dedicated web pages
on the Spanish model of the Sociedades Laborales
(in French and Nederlands)
14.EFES article on "Tax
& law obstacles to employee financial participation
schemes in the EU" (PDF), July 2003
17.10.2005:
Stock options: The European Commission
– DG Enterprise and Industry organised a study on
employee stock options, leading to the conclusion
in 2003 that: Employee stock options
can help to promote entrepreneurship.
This conclusion was based on the
Final report by the Expert Group on Employee Stock Options
and on the DG Enterprise study on
Employee Stock Options in the EU and USA
26.06.2013:
Employee
share ownership - The European background (all European
reports, studies, etc)
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For
information and contact
EFES - EUROPEAN
FEDERATION OF EMPLOYEE SHARE OWNERSHIP
FEAS - FEDERATION EUROPEENNE DE L'ACTIONNARIAT SALARIE
Avenue Voltaire 135, B-1030 Brussels
Tel: +32 (0)2 242 64 30 Fax: +32 (0)2 791 96 00
E-mail: efes@efesonline.org
Web site: www.efesonline.org
EFES' objective is to act as the umbrella organization
of employee owners, companies and all persons, trade
unions, experts, researchers, institutions looking
to promote employee share ownership and participation
in Europe.
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