Phantom stock plans are an increasingly popular incentive compensation mechanism that aligns employees’ interests with those of the company without granting them actual ownership rights.
In this webinar, you will learn in a structured and practical way:
- the fundamental concepts of employee equity participation, as well as the distinction between “true” and “quasi” equity;
- how phantom shares and stock appreciation rights (SARs) work, including their legal and economic characteristics;
- the practical benefits of these plans (flexibility, no dilution, talent retention) as well as key considerations for employers;
- the procedures for implementing and granting phantom shares, including vesting conditions and contractual aspects;
- detailed tax treatment, both for employees (taxation upon realization, social security contributions) and for employers;
- the challenges in an international context, particularly proportional taxation and the risks of double taxation;
- administrative obligations, particularly regarding employer certifications.
Through clear explanations and concrete examples, this training course enables you to quickly understand the legal and tax implications of phantom stock plans and assess their relevance to your professional practice.
