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Commentary

3.1.1 Different forms of employee participation

Switzerland

3.1ÌýÌýÌýÌý Employment-related securities

Many listed companies in Switzerland offer one or more share plans to their employees. Some companies restrict participation in share plans to senior executives or offer senior executives different plans from those offered to other employees. The tax treatment of share plans changes regularly, and practice varies between the different cantons. Specialist advice should be sought for tax qualified plans.

(Federal Law of

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