Share Schemes: A Review of Recent Developments

Posted in : LK Shields on Employment Law on 26 March 2024
Gillian Dully
LK Shields LLP
Issues covered: Share Schemes, Taxation

LK Shields Solicitors LLP, provides a timely update on share-based remuneration in Ireland, taking into account some recent developments….

There are a wide range of share-based remuneration schemes available for employees in Ireland.  Revenue-approved arrangements qualify for tax-advantageous treatment whereas unapproved arrangements tend to provide greater flexibility.  Some examples of these schemes are listed below.

Unapproved schemes

  • Unapproved share option schemes
  • Restricted shares
  • Free and discounted shares
  • Restricted stock units
  • Phantom shares and stock appreciation rights
  • Growth shares
  • Key Employee Engagement Programme (KEEP)
  • Forfeitable shares

Revenue approved schemes

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This article is correct at 26/03/2024

The information in this article is provided as part of Legal-Island's Employment Law Hub. We regret we are not able to respond to requests for specific legal or HR queries and recommend that professional advice is obtained before relying on information supplied anywhere within this article.

Gillian Dully
LK Shields LLP

The main content of this article was provided by Gillian Dully. Contact telephone number is + 353 1 638 5863 or email

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