Who can own depositary receipts?

The company decides who can be granted depositary receipts. There are for instance companies on our platform which have chosen to provide depositary receipts to contractors or suppliers as well! 

Find out more.
Go to our Share Academy.

What are the fiscal implications of options?

Options are only taxed when they are exercised. Say your option contract states that you can buy shares for €10. If the company’s value increases to €100 a share and you choose to exercise your option, you have to pay 50% income tax over the profit you make. In this case your profit per share is €90, so you would have to pay €45. If you then take into account that you paid €10 to exercise the option, you have made a profit of €35.

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