Stock option plan

Sharing in the future value of the company

Discretionary allocation to a defined number of employees or self-employed persons, including management companies

An option = the right to buy or subscribe, on the occasion of an increase in the company's capital, a share at a specific price for a specific period of time

The benefit in kind for the employee beneficiary is:

  • 9% of the share price for 1 option with a 5-year term
  • for each additional year, the BIK increases by 0.5%.
  • option with a maximum term of 10 years (maximum BIK of 11.5%)
  • Few legal constraints
  • Advantageous tax and para-tax regime
  • Flat-rate BIK and withholding tax
  • No capital gains tax on resale
  • Exemption from social security contributions
  • Option period: max 10 years
Play Video