PRC: Navigating China Compliance For Offshore Equity Incentive Plans | 中国：境外股权激励计划在中国的合规要点

Offshore equity incentive plans are commonly used by multinational groups, offshore holding companies and overseas-listed issuers to align the interests of mainland China-based employees with the wider group. These plans may take various forms, including stock options, restricted share units, restricted shares, employee share ownership plans and employee stock purchase plans.

境外股权激励计划广泛用于跨国集团、离岸控股公司及境外上市主体，以实现中国大陆员工与集团整体利益的有效协同。该等计划形式多样，包括股票期权、限制性股票单位（RSU）、限制性股票、员工持股计划（ESOP）以及员工购股计划（ESPP）。

For mainland China-based participants, however, offshore equity incentives are not simply a matter of global remuneration policy. Depending on the structure, timing and listing status of the offshore issuer, such plans may trigger PRC foreign exchange, tax, corporate governance and overseas listing filing considerations. This update focuses on the PRC compliance framework for offshore equity incentive plans.