Employee share plans in Bulgaria: regulatory overview

by Vesela Kabatliyska and Maya Todorova, Dinova Rusev & Partners

 
A Q&A guide to employee share plans law in Bulgaria.
The Q&A gives a high level overview of the key practical issues including, whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share option plan, share purchase plan and phantom share plan, taxation, corporate governance guidelines, consultation duties, exchange control regulations, taxation of internationally mobile employees, prospectus requirements, and necessary regulatory consents and filings.
In order to read the full article, please click here reproduced from Practical Law with the permission of the publishers. For further information, visit www.practicallaw.com.