Global Share Option Plans

Your guide to global option grants – key risks and opportunities

January 2026

Navigate
View contacts

Global share option plans present both opportunities and complexities for businesses looking to incentivise staff across multiple jurisdictions. These plans must be carefully designed to support business goals and comply with tax and other requirements.


Our team specialises in designing and implementing effective option plans that operate smoothly as the company grows and expands. This guide aims to help you navigate the key legal, regulatory, tax and governance considerations for establishing share options and granting options globally.

This report is for guidance only based on a standard share option plan. Questions 1-8 assume options are granted to group employees. The guide does not cover bespoke terms or specific company, sector, regulatory or individual requirements. We would be happy to advise on these – to get in touch, please contact a member of the team using the button below.

Global Employee Incentives team

This publication is for guidance only and none of Taylor Wessing, ECIJA or any related entity is, by means of this publication or website, rendering professional advice or services and it should not be relied on as such. The provision of any guidance does not create any solicitor/client relationship or duty of care. Before taking any action, you should consult a qualified professional adviser for advice tailored to your circumstances. We are happy to advise you taking into account any special requirements applicable to you or any company, firm or organisation with which you are associated.

No representations, warranties, guarantees or undertakings (express or implied) are given as to the accuracy or completeness of the information. Taylor Wessing has no obligation to update the guidance and none of Taylor Wessing, ECIJA or any related entity is liable or responsible for any loss or damage whatsoever arising directly or indirectly in connection with any person relying on this publication.

Taylor Wessing entities operate under one brand but are legally distinct, either being or affiliated to a member of Taylor Wessing Verein. Taylor Wessing Verein does not itself provide legal or other services.