Document background
The Stock Option Purchase Agreement is a crucial document used in Swiss corporate practice to formalize the granting of stock options to employees, executives, or other eligible individuals. It serves as the cornerstone document for equity-based compensation and incentive programs, commonly implemented by both private and public companies in Switzerland. The agreement must comply with Swiss corporate law requirements, particularly the Swiss Code of Obligations (OR/CO), and address specific Swiss tax and regulatory considerations. It typically includes comprehensive details about the option grant, exercise terms, vesting conditions, and restrictions on transfer, while also incorporating necessary provisions for Swiss securities law compliance and social security obligations. This document is particularly important in the context of employee retention, corporate governance, and long-term incentive planning under Swiss law.
