Country Database

  • INDONESIA

    ESPP Stock Options RS/RSU ESPP Employee Stock Purchase Plans REGULATORY COMPLIANCE SECURITIES LAW  A securities registration statement is required unless the value of the underlying shares for the award during a 12-month period is Rp 1 billion or more and either (i) the offer is made to more than 100 persons in Indonesia or (ii)…

  • INDIA

    INDIA ESPP Stock Options RS/RSU ESPP Employee Stock Purchase Plans REGULATORY COMPLIANCE SECURITIES LAW  Although there is some uncertainty for non-Indian companies, no securities law requirements apply provided the offer is made to employees pursuant to an employee stock plan.  DATA PRIVACY It is recommended that written consent is obtained from employees for the processing…

  • HUNGARY

    ESPP Stock Options RS/RSU ESPP Employee Stock Purchase Plans REGULATORY COMPLIANCE SECURITIES LAW  Under the EU Prospectus Regulation, although purchase rights are deemed to be a security, the offer of purchase rights is exempt under an employee share plan exemption; however, if the offer is made to more than 150 employees in an EU member…

  • HONG KONG

    ESPP Stock Options RS/RSU ESPP Employee Stock Purchase Plans REGULATORY COMPLIANCE SECURITIES LAW  Generally, the offer of securities in Hong Kong requires compliance with local securities laws, which includes preparing a prospectus. However, offers to 50 or fewer persons or to “qualifying persons” (e.g., employees, directors, consultants, etc.) are exempt from the prospectus requirement. Nonetheless,…

  • GREECE

    ESPP Stock Options RS/RSU ESPP Employee Stock Purchase Plans REGULATORY COMPLIANCE SECURITIES LAW  Under the EU Prospectus Regulation, although purchase rights are deemed to be a security, the offer of purchase rights is exempt under an employee share plan exemption; however, if the offer is made to more than 150 employees in an EU member…

  • GERMANY

    GERMANY ESPP Stock Options RS/RSU ESPP Employee Stock Purchase Plans REGULATORY COMPLIANCE SECURITIES LAW  Under the EU Prospectus Regulation, although purchase rights are deemed to be a security, the offer of purchase rights will still be exempt under an employee share plan exemption; however, if the offer is made to more than 150 employees in…

  • FRANCE

    ESPP Stock Options RS/RSU ESPP Employee Stock Purchase Plans REGULATORY COMPLIANCE SECURITIES LAW  Under the EU Prospectus Regulation, although purchase rights are deemed to be a security, the offer of purchase rights is exempt under an employee share plan exemption; however, if the offer is made to more than 150 employees in an EU member…

  • FINLAND

    ESPP Stock Options RS/RSU ESPP Employee Stock Purchase Plans REGULATORY COMPLIANCE SECURITIES LAW  Under the EU Prospectus Regulation, although purchase rights are deemed to be a security, the offer of purchase rights is exempt under an employee share plan exemption; however, if the offer is made to more than 150 employees in an EU member…

  • EGYPT

    ESPP Stock Options RS/RSU ESPP Employee Stock Purchase Plans REGULATORY COMPLIANCE SECURITIES LAW  As long as the underlying shares are not listed on either the Cairo or Alexandria Stock Exchange and the subsidiary is not directly involved in the offering and administration of the plan, there should be no securities law requirements.  DATA PRIVACY Employee…

  • DENMARK

    ESPP Stock Options RS/RSU ESPP Employee Stock Purchase Plans REGULATORY COMPLIANCE SECURITIES LAW  Under the EU Prospectus Regulation, although purchase rights are deemed to be a security, the offer of purchase rights is exempt under an employee share plan exemption; however, if the offer is made to more than 150 employees in an EU member…