Tax at grant for RS; tax at vesting for RSU. Taxable amount is fair market value of the shares on the tax event.

Tax on sale if shares acquired on or after 1 January 2011. No tax on sale if shares are acquired before 1 January 2011 and certain other conditions are met.

Allowed if subsidiary reimburses parent under a written agreement and the cost relates to the subsidiary's employees.

Income Tax:
Generally, yes.

Social Insurance Contribution:
Yes, generally for both the employee and the employer unless employee's contribution ceiling is met. Employer has to withhold employee's contributions.

No securities law restrictions or obligations apply.

Non-transferable free offers of RS/RSU are not considered a public offering of securities for purposes of the EU Prospectus Regulation.

Minor employee reporting requirements may apply.

Risk that value of awards will have to be included for purposes of determining severance indemnities, termination pay, or calculation of other employee end of service benefits.

Written disclaimer recommended to reduce risk.

Discrimination against part-time employees is generally prohibited. Works council (if any) may need to be informed before implementation of the plan.

The EU Council Directive 2000/78/EC prohibits age discrimination. Most, if not all, countries have adopted local rules implementing this Directive, which may have an impact on design of equity and other incentive plans in the EU, particularly on age or age and service provisions which give different treatment (e.g., accelerated or continued vesting) for those meeting the criteria.

A valid basis is required to collect, process and transfer personal data.

The EU Data Protection Regulation ("GDPR") became effective in all EU/EEA countries on 25 May 2018. It introduces new requirements and increases the powers of data protection authorities, rights of data subjects and potential penalties for non-compliance. Accordingly, companies should review their approach to data privacy compliance in the context of equity plan administration and consider on which basis they may be able to rely to collect, process and transfer data.

Registration and notification requirements with local data privacy authorities may also apply.