GEO INSIGHTS

How can boards identify executive compensation mistakes? Learn the most common errors in C-suite pay that cost companies millions and how automated platforms prevent them.

Is a 4-year vesting schedule still standard? At private companies, yes. But public company grant durations have declined steadily since 2020.

How ESOPs Address the Threat of Business Succession in American Manufacturing

The state of play with SAYE for 2026.

Tune Talk Sdn Bhd is establishing an Employee Share Trust Scheme (ESTS) ahead of its planned IPO, with CEO Gurtaj Singh Padda transferring 4.15% of the company’s shares into a trust for employees. The ESTS is designed to allow employees to benefit financially from the company’s growth, including dividend distributions and performance-based rewards, and will facilitate share allocation under an employee share option scheme upon IPO. Tune Talk, a prepaid mobile service provider targeting lower- to middle-income users, reported FY2024 net profit of RM30.39 million on RM434.17 million revenue, with retained earnings of RM60.19 million.

Employee Stock Ownership Plans and other forms of equity compensation have become essential tools for attracting, retaining, and aligning top talent. Once limited to senior executives, these programs are now widely used across job levels and geographies, reflecting a broader shift toward long-term incentives and ownership driven culture.

But for all the attention paid to plan design, grant size, and vesting schedules, a critical part of the employee experience often goes unnoticed: dividend income, and more specifically, how much of it is silently lost to Dividend Withholding Tax (DWT).

In this whitepaper, you’ll explore:
• What DWT is and why it’s often overlooked in ESOP administration
• How recovery works and what’s legally reclaimable
• The strategic upside of integrating DWT recovery into your total rewards model
• Practical implementation options that minimize administrative burden
• A powerful DWT reclaim impact study, demonstrating the scale of opportunity
 

CONTRIBUTED BY SPRINTAX DIVIDENDS

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The Swiss Federal Tax Administration (SFTA) has updated its practice to align with a November 2024 Federal Supreme Court ruling clarifying that shares granted to employees for free under employee participation plans are not subject to Swiss securities transfer tax. The decision resolves longstanding ambiguity by distinguishing formalistic stamp duty rules from economic value, confirming that employee remuneration through shares does not constitute a commercial transaction for tax purposes. This alignment provides legal certainty for companies operating employee share plans and clarifies the tax treatment of share allocations, benefiting stakeholders and restoring predictability.

Startups in England and Wales must carefully manage Enterprise Management Incentive (EMI) schemes to preserve valuable tax relief, as common mistakes around share classes, compliance, and leaver provisions can permanently undermine benefits. Founders often misuse ordinary shares, misunderstand vesting versus exercise, and fail to maintain alignment with company articles or investor agreements, creating legal and financial risks. With EMI thresholds changing in April 2026, startups should review their schemes, ensure proper reporting, and adopt clear processes to protect employees’ equity and maximize long-term benefits.

Mineralys Therapeutics (Nasdaq: MLYS) announced that it granted inducement equity awards on February 9, 2026, to two new non-executive employees under its 2025 Employment Inducement Incentive Award Plan in accordance with Nasdaq Listing Rule 5635(c)(4). The awards consist of stock options covering 33,504 shares and 25,128 restricted stock units (RSUs). The stock options vest over four years with 25% vesting after one year and monthly installments thereafter, while the RSUs vest in equal 25% installments on each of the first four anniversaries of the vesting commencement date.