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BAROMETER OF EMPLOYEE SHARE OWNERSHIP POLICIES IN EUROPEAN COUNTRIES
DECEMBER 2020

NEW DEVELOPMENTS

All recent policy developments in Europe pave the way towards higher incentives for employee share ownership, leading our barometer to a new high.

In 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 for SMEs.

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, Denmark, Croatia, France, Norway, Greece, Lithuania and Serbia.

Most recently, France will reduce its "forfait social" tax to zero in 2021 for many employee share plans, and Germany will double its fiscal incentives from 360 to 720€ annually from 1.7.2021.

For more details
Table of recent policy decisions in European countries

 

 

 

 


 

 


 

 

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.