Document background
The Non-Qualified Stock Option Agreement is a crucial document used by companies in the Netherlands to grant employees the right to purchase company shares at a predetermined price. This agreement has become increasingly important following the 2023 Dutch tax reform, which made stock options more attractive by deferring taxation until the moment of share sale. The document is typically used as part of employee compensation packages to attract and retain talent, particularly in growth-oriented companies. It includes detailed provisions on vesting schedules, exercise procedures, tax implications, and compliance requirements under Dutch law. The agreement needs to comply with various Dutch regulations, including corporate law, tax law, and where applicable, works council requirements and financial supervision rules.
