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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%
    2025 88%
  • Country BEL
    BEL
    2023 67%
    2024 50%
    2025 50%
  • Country BUL
    BGR
    2023 33%
    2024 67%
    2025 67%
  • Country CYP
    CYP
    2023 100%
    2024 100%
    2025 100%
  • Country CZE
    CZE
    2023 33%
    2024 4%
    2025 83%
  • Country DEU
    DEU
    2023 N.A
    2024 21%
    2025 25%
  • Country DNK
    DNK
    2023 67%
    2024 58%
    2025 N.A
  • Country ESP
    ESP
    2023 100%
    2024 88%
    2025 83%
  • Country EST
    EST
    2023 100%
    2024 100%
    2025 100%
  • Country FRA
    FRA
    2023 100%
    2024 100%
    2025 100%
  • Country GRC
    GRC
    2023 33%
    2024 N.A
    2025 N.A
  • Country HRW
    HRV
    2023 67%
    2024 33%
    2025 N.A
  • Country IRL
    IRL
    2023 67%
    2024 63%
    2025 58%
  • Country ITA
    ITA
    2023 N.A
    2024 92%
    2025 92%
  • Country LTU
    LTU
    2023 67%
    2024 67%
    2025 67%
  • Country LUX
    LUX
    2023 0%
    2024 0%
    2025 33%
  • Country LVA
    LVA
    2023 N.A
    2024 N.A
    2025 N.A
  • Country MLT
    MLT
    2023 33%
    2024 33%
    2025 67%
  • Country NLD (1)
    NLD
    2023 N.A
    2024 58%
    2025 54%
  • Country POL
    POL
    2023 67%
    2024 N.A
    2025 92%
  • Country POR
    PRT
    2023 100%
    2024 100%
    2025 100%
  • Country ROU
    ROU
    2023 0%
    2024 67%
    2025 100%
  • Country SVK
    SVK
    2023 33%
    2024 67%
    2025 100%
  • Country SVN
    SVN
    2023 0%
    2024 0%
    2025 100%
  • Country SWT
    SWE
    2023 100%
    2024 96%
    2025 92%
  • Country UKR
    UKR
    2023 N.A
    2024 100%
    2025 67%
  • ESNA
    ESNA
    2023 57%
    2024 62%
    2025 74%