Employee share incentive schemes can be an effective way of offering tax savings to employees in addition to encouraging employee participation and loyalty.
Irish tax legislation allows benefits for many types of schemes which facilitate employers in allocating shares, or granting options to buy shares, to employees. Depending on the type of scheme, employees may have to hold the shares for a number of years before they receive the tax benefits. The benefits, together with the conditions and restrictions of the different schemes, are outlined in this booklet.
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