Five focal points for employee participation plans

Mirte Miltenburg and Tim de Raad wrote a contribution for ArbeidsRecht on practical points of interest in employee participation plans. The advantages and pitfalls of this type of plans are discussed from both an employment and tax law perspective. They discuss the considerations surrounding the choice of a particular plan (in cash or shares) and specific advantages and disadvantages of different types of participation plans. Also discussed are the qualification of participation plans as vested rights and leaver situations.

Read the full article as published in ArbeidsRecht (2025/2) here.