Employee stock option plans are among the key tools companies, particularly in the hi-tech sector, use to attract and retain talent. How do these plans actually work, and what tax benefits do they offer under Section 102 of the Income Tax Ordinance? Beyond options, companies can also offer employees other forms of equity-based compensation. In this first episode of the series, Adv. Merav Leshem hosts Miriam Zaltzman, partner in the Hi-Tech department, and Ophir Kaplan, partner in the Taxation department at S. Horowitz, for an in-depth discussion of employee stock options and their tax implications.
