RechtVanNu #1 - Aandelenopties als flexibel loon met Veerle Lerut (Baker McKenzie)

In this first episode of RechtVanNu, stock options as a form of remuneration take center stage. Employers are increasingly looking for ways to attract, motivate, and bind employees to their company. An attractive and flexible compensation package plays an important role in this. Stock options can be an interesting instrument in this regard, but they also raise many tax, legal, and practical questions. This episode covers, among other things: stock options and how they work, the difference compared to warrants, the tax treatment of stock options in Belgium, the importance of the 60-day notice period, stock options as a retention and motivation tool, their application to multinationals and SMEs, the impact of capital gains tax. 🎙️ The expert Our guest is Veerle Lerut, a lawyer at Baker McKenzie specializing in employment tax. She advises companies on tax matters concerning professional income, remuneration, and share-related benefits in a national and international context. In addition, she is a member of the editorial board of the Journal of Tax Law. 🔎 On the program Together, Stijn, Eline, and Veerle discuss why companies offer stock options, what benefits and risks are associated with them, and why clear communication to employees is so important. A clear and practice-oriented episode on a technical, yet increasingly relevant aspect of flexible compensation.