Equity incentives - A smart way to motivate your brightest talent | Brochure


In the continuing war for talent, motivating your brightest people is more crucial than ever. Compensation and benefit professionals need to create responsible compensation and benefit packages that provide equity internally while remaining competitive externally. Well designed and regulated equity incentives can be an integral part of these packages, especially when such long-term benefit programs provide for deferred payments that are subject to the completion of performance.

The issue

Equity incentivesThe winds are changing direction in the world of variable remuneration, as the trend is clearly moving towards more regulation and a staging of the payments over several years, in line with actual performance.

Deferred compensation plans such as equity plans are certainly key components of an attractive compensation package. With the current high level of scrutiny of global equity plans by governmental and regulatory agencies around the world, it is however critical for companies and their employees to understand any obligations they have under the applicable regulations – and to meet those obligations.

Our added-value

Deloitte Tax-GES is a team of highly skilled tax professionals who provide comprehensive consultancy services in the area of long-term remuneration and equity plans.

We are part of the global reward team of Deloitte, a global network of specialists who provide expertise based on in-depth knowledge of local tax legislation combined with an excellent grasp of equity plans in an international environment.

Our offer

Our global reward team offers the following comprehensive set of services to assist you in the development and optimization of equity incentives for both your local and global workforce:


Considering the constantly evolving tax and legal rules, as well as market trends around equity incentives, we advise on the design of global plans, replication of plans from company headquarters and local plans, taking into account local business practices, local cultural issues, and tax and legal issues.


We take advantage of the existing rules surrounding the taxation of equity awards to provide tailor-made plans so that tax benefits to individuals are maximised and company costs are minimised.

Implementation and communication

We ensure that the plans are implemented and communicated properly. Through a clear communication to the employees, e.g. via booklets, meetings and workshops, we make sure that the employees view the equity plan as a valued part of their compensation package.

Administration and compliance

We assist companies with the compliance aspects of equity schemes, specifically local tax, social security and other applicable regulations, such as securities law.

Management of international mobility

The increased scrutiny of taxing authorities includes a focus on mobile employees, i.e. employees who move between countries during the life of an equity award, such as the need to adopt tracking systems for income has become imperative. In this respect, we help companies track their mobile employees in order to comply with local reporting and withholding tax obligations.

In addition to the above mentioned assistance, our online tool, GlobalAdvantageTM Equity, help you maintain your company plan by keeping you abreast of the tax, social security, withholding, reporting and legal issues associated with equity-based compensation plans in over 50 jurisdictions across the globe.

Your benefits

Choosing the assistance offered by Deloitte will enable you to optimize your equity incentive plans while maintaining compliance with the relevant legislations.

Through your compliance and clear message to your employees, you will be seen as a responsible corporate citizen, enabling you to sustain your reputation, especially in light of corporate governance rules.

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