Ecosystem map 155 – Start-up Law – Entrepeneurs and Workers

1. It increases the tax exemption for shares, interests or stock options awarded to startup employees from €12,000 to €50,000 a year
2. It defers the allocation of earnings derived from the award of shares, interests, or stock options to startup employees until the instruments are made liquid through the company’s IPO, until their sale to third parties, or until a period of 10 years has elapsed