ESNA Logo V1

The Scoreboard is not yet fully optimised for mobile. Please use the desktop version for access.

Continue on ESNA website
Standards selection
Overall

Overall | All countries

Stock Options (SO) refer to a kind of equity compensation a company grants its employees and/or executives. It bears benefits for employees, founders, and the overall startup ecosystem. SO have emerged as an appealing mechanism for employee accountability and engagement, designed to motivate and reward workers for their performance while attracting talent. Each country has a unique legal framework and tax code, resulting in variations in SO depending on when taxation incurs – upon grant, exercise of rights, and/or sale of SO.   

  • Country AUT
    AUT
    2023 33%
    2024 92%
  • Country BEL
    BEL
    2023 67%
    2024 50%
  • Country BUL
    BGR
    2023 33%
    2024 67%
  • Country HRW
    HRV
    2023 67%
    2024 33%
  • Country CYP
    CYP
    2023 100%
    2024 100%
  • Country CZE
    CZE
    2023 33%
    2024 4%
  • Country DNK
    DNK
    2023 67%
    2024 58%
  • Country EST
    EST
    2023 100%
    2024 100%
  • Country FRA
    FRA
    2023 100%
    2024 100%
  • Country DEU
    DEU
    2023 -
    2024 21%
  • Country GRC
    GRC
    2023 33%
    2024 -
  • Country IRL
    IRL
    2023 67%
    2024 63%
  • Country ITA
    ITA
    2023 -
    2024 92%
  • Country LTU
    LTU
    2023 67%
    2024 67%
  • Country LUX
    LUX
    2023 0%
    2024 0%
  • Country MLT
    MLT
    2023 33%
    2024 33%
  • Country NLD (1)
    NLD
    2023 -
    2024 58%
  • Country POL
    POL
    2023 67%
    2024 -
  • Country POR
    PRT
    2023 100%
    2024 100%
  • Country ROU
    ROU
    2023 0%
    2024 67%
  • Country SVK
    SVK
    2023 33%
    2024 67%
  • Country SVN
    SVN
    2023 0%
    2024 0%
  • Country ESP
    ESP
    2023 100%
    2024 88%
  • Country SWT
    SWE
    2023 100%
    2024 96%
  • Country UKR
    UKR
    2023 -
    2024 100%
  • ESNA
    ESNA
    2023 57%
    2024 62%