Employee Share Plans in Europe and the USA - Sorainen

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Employee Share Plans in Europe and the USAIntroductionThe purpose of this guideThis guide is designed to summarise the main legal and tax issues arising on theoperation of employee share plans in key European countries and in the USA.It has been prepared with the assistance of Clifford Chance colleagues in Amsterdam,Brussels, Frankfurt, Madrid, Milan, Moscow, New York, Paris, Prague and Warsaw.We are also grateful for the assistance provided by the following firms in the othercountries covered by this guide: DLA Piper Weiss-Tessbach Rechtsanwälte (Austria),Kromann Reumert (Denmark), Sorainen Law Offices (Republic of Estonia), Lakatos,Köves & Partners (Budapest), Roschier Holmber, Attorneys Ltd. (Finland), Bahas,Gramatidis & Partners (Greece), McCann FitzGerald Solicitors (Republic of Ireland),Skudra & Udris (Republic of Latvia), Lideika, Petrauskas Valiunas ir Partneriai LAWIN(Republic of Lithuania), Serra Lopes, Cortes Martins & Associados (Portugal) andMannheimer Swartling Advokatbyrå (Sweden). Further details of all the offices whichhave assisted in preparing this guide are set out at the end of this guide.Clifford ChanceThe Clifford Chance Employee Benefits Group has extensive experience of advising onall aspects of employee share plans and other aspects of employee remuneration bothin the UK and internationally. Our approach is multi-disciplinary, in that we coversecurities and regulatory laws, employment laws, accounting, tax and institutionalinvestor guidelines. We help clients decide which type of plan will meet theircommercial objectives, as well as designing the rules of a new plan, or modifyingexisting plan rules in light of new tax or other technical developments. We also haveextensive experience of helping clients project manage share plan launches andadvising on their ongoing operation and we regularly advise on the share planimplications of flotations, mergers, takeovers and other corporate transactions.We help public and private companies deal with various legal technicalities such as taxpractice, stock exchange rules, securities and employment regulations.Further informationThis guide provides an outline of the legal and tax issues affecting employee shareplans in Europe. We also have separate guides on Employee Share Plans in theUnited Kingdom, Employment and Benefits in the United Kingdom, Employment in theEuropean Union and Employment in Eurasia and the Middle East.Our regular newsletters are designed to keep you up-to-date with new developments inthe world of share plans. If you would like to join our distribution list please contactSally Robinson (sally.robinson@cliffordchance.com) or any other member of theEmployee Benefits Group.You can obtain further information and advice on all aspects of employee share plansand other remuneration techniques from Daniel Hepburn, Kevin Thompson or RobinUK/1729295/03 - i - September 2010
Employee Share Plans in Europe and the USATremaine. Further information about Clifford Chance and our network is set out at theend of this guide.UK/1729295/03 - ii - September 2010
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Employee Share Plans in Europe and the USA - Sorainen

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