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TAXATION

3.1.1 - Taxed only upon cash liquidity

Taxation of Stock Options may occur during three different moments: moment of grant, moment of exercise, and moment of sale. In order to establish a favourable system and encourage this practice in Europe, it is recommended to implement a tax framework which entails only one moment of taxation and treats SO as capital gains instead of income.

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  • 2023
  • 2024
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100% Yes Taxed at the moment of sale
0% No Taxed at the moment of sale plus other option
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Average overall score
ESNA
ESNA
2023 38%
2024 46%
2025 54%

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