Document background
The Restricted Stock Unit Agreement serves as a crucial document for companies operating under Dutch law who wish to provide equity-based compensation to their employees. It is commonly used by both Dutch companies and international organizations with Dutch employees, particularly in scenarios where companies want to attract and retain talent while aligning employee interests with company growth. The agreement must comply with Dutch corporate law, tax regulations, and employment legislation, making it distinct from RSU agreements in other jurisdictions. It typically contains specific provisions addressing Dutch tax treatment of equity compensation, works council requirements if applicable, and GDPR compliance. This document is essential for implementing employee incentive schemes and should be carefully drafted to ensure compliance with all relevant Dutch legal requirements while maintaining clarity for all parties involved.
