Employee share plans guide — Luxembourg
The Practical Law Company’s Multi-Jurisdictional Guide to Employee Share Plans 2012/13 features this extract on Luxembourg written by Michel Molitor and Nadine Bogelmann of MOLITOR Avocats à la Cour. As the law in Luxembourg does not specifically regulate employee share plans, they can be very flexible. In practice, employee share plans can be split into two types — ordinary share option plans and tradable share option plans — both of which are discussed in this extract.
About 25% of all companies based in Luxembourg offer an employee share plan to some or all of their employees. These plans are particularly common in the fi nancial sector.
An employer can offer participation in an employee share plan over shares in a foreign parent company. However, the employer may have to publish a prospectus for these offers ( see Question 29)…
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