Share Schemes - International

Halliwell Consulting spends a considerable amount of its time designing, implementing and drafting international share plans. In the majority of cases this involves taking the design features of the company's home country (85% of our experience is where the home country is either the UK or US) and implementing these features in each of the countries in which the company has operations. This involves:-

• Understanding the tax and securities consequences of offering shares under the plan in each proposed country;
• Negotiating with the revenue authorities in each of the plan countries;
• Identifying any domestic tax efficient arrangements which can be adopted or adapted to meet the company's principal design objectives.
• Communicating the arrangement to employees in each of the plan countries, taking into account the country's share scheme culture (or in some cases lack of it).

As a result of implementing international plans Halliwell Consulting also has considerable experience of designing, drafting and implementing country specific share arrangements. For example:-

• Belgian Option Scheme.
• French PPE (Share Purchase Plan).
• Irish Profit Sharing Plan (Share Purchase Plan).
• Italian Option Scheme.
• Swedish Synthetic Option Scheme (Share Appreciation Rights).
• US 423 (Stock Purchase Plan).
• US Incentive Stock Option Plan.

Also see - International Administration