Greek Employee Equity Plans
The concept of employee share participation schemes was first introduces into Greek legislation some ten years ago and practice of operating such schemes is not widespread. In the current legal context, many issues concerning the grant of shares from Greek subsidiary companies of foreign parent companies based abroad to their Greek employees through a Stock Option plan is regulated. However, taking into consideration that Greek company and tax legislation governing this institution are at fairly early stage, a number of practical issues cannot be addressed in this legal analysis in a firm and authoritative manner.