Art. 609 of the Company Code (FR) (70,46 KB)
Article 609 of the Company Code stipulates that a company may offer to sell its own shares to all of its employees (increase in capital) with a maximum discount of 20%.

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Circulaire of 21 June 1995 (FR) (62,1 KB)
The Belgian circular of 1995 allows a company to sell its own shares to its employees at minimum 100/120th of their value (or with a maximum discount of 16.67%).

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RD of 5 October 1999 (FR) (76,65 KB)
The Royal Decree of 5 October 1999 treats the determination of social security charges of the granted benefit in the form of stock options.

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Instructions to employers (NOSS - FR) (65,78 KB)
The NOSS stipulates in this part of its instructions to employers which benefits are not considered to be salary for the calculation of the social security contributions.

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Law of 26 March 1999 (FR) (99,37 KB)
Section VII, Articles 41 through 49 inclusive, of the Law of 26 March 1999 on the 1998 Belgian action plan for employment and various provisions (Belgian Offical Gazette, 1.04.1999) govern taxation of stock options.

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Law of 22 May 2001 (FR) (192,44 KB)
The Law of 22 May 2001, referred to as "The law on employee sharing of company capital and profits" describes all facets of participation plans in detail.

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Art. 83 of the Law of Finance 2005 (36,95 KB)
Article 5 F-14-05 (n° 89 of May 24, 2005) of the Bulletin officiel des impôts describes the grant of free shares with as attachment article 83 of the Law of Finance 2005.

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