In an interview for JE TV's law and justice programme, "Falar Direito", Tânia de Almeida Ferreira, partner and head of the Tax practice at CCA Law Firm, explains the taxation regime for stock options under the new startup law.
According to Tânia de Almeida Ferreira "A startup business looking to hire workers faces a challenge in terms of non-competitiveness (...) In financial terms, it cannot offer the same conditions offered by established and well consolidated companies. The way for a startup to become more attractive for recruitment, to be competitive, is to give the possibility that, if everything goes well, everyone can benefit, namely by way of stock options, with a share attribution plan. The professional the startup wants to recruit becomes a partner of the company, alongside the founders,".