Employee incentive schemes, often also referred to as employee share option plans (ESOP), can be tricky. Besides the company’s jurisdiction, which oftentimes brings an additional layer of complexity, there are numerous rules to be navigated that determine the amount, type and timing of any ultimate payout. In this post, we want to set out our thinking (and in a best case give some guidance) on the key commercial terms that determine the plan’s success*. One could think “what’s the problem, why not simply give the beneficiary some shares like any other shareholder?”. …

Tilman Langer

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