With 'reverse vesting', the full amount of, for example, Depositary Receipts at the current valuation is charged to the buyer. This means that over time, this ownership becomes 'unconditional' (vested). If the vesting stops, the part that has not yet vested is, so to speak, mandatorily sold back to the seller / the company. You do this to have the entire value increase in box 3 from the start. With this setup, the buyer must immediately pay the full amount. If this cannot be arranged, instead of opting for reverse vesting, you can choose a staggered purchase over time. However, the valuation that exists at the time of payment then applies."
Do note that specific tax terms, like "box 3", may not directly translate or be understood by everyone outside of the Netherlands, as they refer to the Dutch tax system. Adjustments might be needed if this is for an international audience unfamiliar with Dutch taxation.