- Our services
- Employee share ownership
- Purchase or grant of stock
Purchase or grant of stock
If the employer offers the employee a share free of charge, this is regarded as traditional remuneration.
If the employee buys the share or subscribes to an increase in the company's capital, he or she will pay the acquisition price out of his or her own funds, which will have been taxed beforehand.
For listed companies only, a discount is possible and attractive from a tax and parafiscal point of view. There is no discount for unlisted companies.
The employer decides
- Whether and when to grant it
- The price, if any, to be paid by the employee
- The characteristics of the underlying share (voting rights, compulsory resale if the employee leaves the company, right to dividends, etc.)
- Any blocking period
- conditions for resale and redemption
The beneficiary
- Pays the share price or receives the share free of charge. In the latter case, the amount of the share received is taxable in the hands of the beneficiary.
- Capital gain is tax-exempt
- Right to dividends
- Voting rights depending on the characteristics of the plan
- Possible discount for listed companies (20% or 16.6%) subject to a blocking period
