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BAROMETRO DELLE POLITICHE DI AZIONARIA DEI DIPENDENTI IN EUROPA
MARZO 2022

RECENTI SVILUPPI

All recent policy developments in Europe pave the way towards higher incentives for employee share ownership, except in Norway.

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 reduced its "forfait social" tax to zero in 2021 for many employee share plans, and Germany multiplied by four its fiscal incentives from 360 to 1.440€ annually from 1.7.2021.

However, Norway removed all incentives from 1.1.2022.

For more details
Table of recent policy decisions in European countries

 

 

 


  Archivio
EFES Barometer - June 2018
EFES Barometer - December 2017
EFES Barometer - June 2017
EFES Barometer - December 2016
EFES Barometer - June 2016

 

 

 

 


 

 

Informazioni e contatti
FEAD - FEDERAZIONE EUROPEA DELL'AZIONARIATO DEI DIPENDENTI
EFES - EUROPEAN FEDERATION OF EMPLOYEE SHARE OWNERSHIP
Avenue Voltaire 135, B-1030 Bruxelles
Tel: +32 (0)2 242 64 30 - Fax: +32 (0)2 791 96 00
E-mail: efes@efesonline.org / efes.italia@gmail.com
Web site: www.efesonline.org
La FEAD
l'organizzazione che mira a federare gli azionisti dipendenti, le imprese e tutte le persone, sindacati, gli esperti, i ricercatori o diversi interessati alla promozione dell'azionariato dei dipendenti e della partecipazione in Europa.