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! 

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What to choose?

The best thing for the employee is to buy the share or depositary receipt as soon as possible. If they buy it now, it’s theirs, they don’t pay any more taxes over it, it’s in box 3. If the company becomes very successful then they can keep the profit they made. Stock appreciation rights or options are seen as a bonus by the tax authorities, because you get money later. So, if the company grows, and you get the money, 50% of that goes to the tax authorities. If someone starts working for you and you give them depositary receipts. For instance, €100 from their salary is paid in depositary receipts. The tax authorities see this as net salary or net bonus. They will require you to pay salary tax. This is a downside for the company. The more depositary receipts you give, the more taxes you must pay. In this case an option is better because that’s just a contractual agreement. There’s no money moving. For instance, if an employee gets the option to buy a share for €10 when the company is sold and the share is worth €10.000 at that point, the employee profits from this. You do have to pay taxes, but you still get a lot. This is an option for when there is not a lot of money on the employees or employers side.

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