GEO INSIGHTS

ACCESS THE LATEST GLOBAL EQUITY COMPENSATION INSIGHTS

Read industry news, explore technical updates, access ideas on global employee compensation innovation, and find ways to connect.

CONTINUING EDUCATION INFORMATION

ARTICLE

27 January 2026

EMPLOYERS: 2026 DEADLINES APPROACH TO FURNISH INCENTIVE STOCK OPTION AND EMPLOYEE STOCK PURCHASE PLAN INFORMATION STATEMENTS AND RETURNS

DLA Piper

Legal and regulatory

Employee stock purchase plans (ESPP)

USA

Section 6039 of the Internal Revenue Code requires companies to provide Forms 3921 and 3922 to employees who exercised incentive stock options or first transferred ESPP shares during 2025, with employee statements due by February 2, 2026. Employers must also file these forms with the IRS by March 2, 2026 (paper) or March 31, 2026 (electronic), with electronic filing mandatory for companies submitting ten or more forms of a given type. Failure to file or furnish the forms on time can result in significant per-form penalties, making timely compliance critical for corporations administering equity plans.

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ARTICLE

27 January 2026

31 MARCH 2026: SHARE SCHEME REPORTING DEADLINE FOR EMPLOYERS AND TRUSTEES

McCann FitzGerald

Finance, tax and accounting

All plan types

UK and Channel Islands

The annual deadline for employers and trustees to report all 2025 share scheme activity to Revenue is 31 March 2026, with different forms required depending on the type of share incentive and event, filed either online via ROS or by paper. Non-compliance can result in financial penalties, loss of tax-advantaged scheme approval, and Revenue intervention, with share schemes under increased scrutiny in recent years. Employers and trustees should now review and reconcile their 2025 activity with payroll records, ensure correct tax reporting, and consider whether their share schemes remain aligned with business objectives.

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27 January 2026

LEGAL WARNING ISSUED AS EMI SCHEME MISTAKES CONTINUE TO UNDERMINE STARTUP TAX RELIEF

Business Manchester

Finance, tax and accounting

UK and Channel Islands

JPP Law warns that common mistakes in EMI share schemes—such as using ordinary shares instead of tailored employee classes, mismanaging vesting versus exercise, or failing to comply with reporting and filings—can permanently forfeit valuable tax relief for startups. Founders must also ensure schemes align with company Articles, investor agreements, and leaver terms to avoid disputes, while keeping careful records and annual compliance to maintain EMI status. With EMI thresholds set to expand in April 2026, companies should review existing arrangements and plan new grants carefully to maximize benefits and avoid costly errors.

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ARTICLE

23 January 2026

GMS AGENCY TRANSITIONS TO EMPLOYEE OWNERSHIP TRUST

Employee Benefits

Design and strategy

UK and Channel Islands

GMS Agency has transitioned to an employee ownership trust (EOT), with the EOT acquiring a majority stake while co-CEOs Sam Elder and Phil Craghill remain in leadership and as the largest individual shareholders. The move aims to align the company’s long-term vision with employee interests, safeguarding its culture, values, and independence while supporting sustainable international growth. Following strong revenue increases—18.75% in 2025 and over 220% since 2020—the agency seeks to ensure that those who contribute to its success directly share in its future.

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IN-PERSON CHAPTER EVENT

9 March 2026, 8:15 - 11am CET

NORDIC CHAPTER MEETING

Stockholm, Sweden

Trending now

All plan types

Sweden

FROM STRATEGY TO PSYCHOLOGY: MASTERING EQUITY INCENTIVES IN THE NORDICS

SPEAKERS: Michal Henrik, PWC | Peter Sigfrid, PWC | Kristina Wichmann, Allshares

Session One: Trends and Benchmarks for Equity-Based Incentive Programs in the Nordics

Stay ahead of the curve in the evolving Nordic compensation landscape. This session provides a deep dive into the latest benchmark data and market shifts impacting equity-based rewards across the region. We will move beyond the numbers to analyze the primary drivers behind these trends and offer a practical framework for designing multi-country Long-Term Incentive Plans (LTIPs) that remain compliant, competitive, and scalable.

Session Two: The Human Behaviors Behind Equity Incentives

A perfectly structured equity plan only delivers value if your employees understand and appreciate it. This session bridges the gap between financial design and human psychology. Featuring the latest findings from the Allshares Equity Participant and Engagement Survey, we explore the "why" behind participant behavior. Join us to discover how data-driven changes in communication and administration can maximize the perceived value of your plans while simultaneously reducing operational costs.

LOCATION:
PwC
Torsgatan 21
Stockholm, Sweden

FEES:
There is no cost to attend this chapter meeting, but registration is required.

Both GEO members and non-members are welcome.

REGISTER

IN-PERSON CHAPTER EVENT

25 February 2026, 8 - 10am GMT

UK AND CHANNEL ISLANDS EVENT

London, England

UK and Channel Islands

Join us for the first GEO UK and Channel Islands Chapter meeting of 2026!

The first GEO UK and Channel Islands chapter event of 2026 is here!

Start the year with us over coffee, croissants, and great conversations. This is the perfect opportunity to reconnect with the share plans community, ask your questions, and share insights.

We’re excited to announce that Lee Cooper from MUFG will be joining us to lead a discussion on dematerialization - a key topic shaping the future of share plans.

Our in-person location registration has been closed. Please join us virtually! This is an event you won’t want to miss!

Timings:

8am – Arrival time for in person attendees & pre-content networking over breakfast (in-person only)

9am – Content & discussion start (online attendees to join)

30 min – share dematerialisation (Lee Cooper, MUFG)
30 min – hot topics (including IA guideline updates, dividend tax changes and questions from the floor!)

10am – Event to conclude

Location:
Deloitte Offices
2 New Street Square
London, EC4A 3BZ

Cost:

Members and non-members are welcome to attend. Non-member providers will incur a fee. Registration is required.

View the event attendee terms and conditions.

REGISTER TODAY

IN-PERSON CHAPTER EVENT

11 February 2026, 11:30am - 1:30pm CST

TEXAS CHAPTER MEETING

AUSTIN, TX

Trending now

All plan types

USA

DON'T MISS OUR FIRST CHAPTER MEETING OF 2026!

Join our Texas-based experts as they lead a live roundtable discussion from Austin, with in-person networking watch parties in Dallas and Houston.

Equity compensation is evolving rapidly—and some of the most impactful innovation starts with a great conversation. This interactive roundtable brings together stock plan professionals to exchange insights, share real-world experiences, and explore what’s next in equity compensation.

Expect a fast-moving, practitioner-led discussion covering plan design, communication, and administration, with practical takeaways on today’s biggest challenges—and the opportunities hidden within them.

Enjoy food, networking, and engaging conversation with peers who understand the realities of managing equity compensation today.

As an added bonus, attendees will be entered for a chance to win a free pass to the GEO Annual Conference in Austin, 21-23 April 2026.

LOCATIONS:

In-Person:
BDO
Austin Office
600 W. 5th Street
Suite 1400
Austin, TX 78701

Watch Party:
BDO
Dallas Office
600 North Pearl Street
Suite 1700
Dallas, TX 75201

Watch Party:
BDO
Houston Office
2929 Allen Parkway
20th Floor
Houston, TX 77019

There is no cost for this chapter meeting.

Members and non-members are welcome to attend. Registration is required.

View the event attendee terms and conditions.

We look forward to seeing you.

The Texas Chapter Team

THANK YOU TO OUR SPONSORS

REGISTER

ARTICLE

8 January 2026

THOUSANDS OF BUSINESSES NOW ELIGIBLE FOR POPULAR SHARE SCHEME - EMI

HR agazine

Legal and regulatory

UK and Channel Islands

The UK Budget’s expansion of EMI share scheme eligibility will allow up to 8,250 additional businesses, including many scale-ups and founder-led companies, to offer tax-efficient employee share options, doubling the employee limit to 500 and increasing the assets cap to £120 million from April 2026. This move provides a powerful alternative to rising salaries, helping employers attract, retain, and engage talent by giving employees a stake in long-term business growth, which is linked to higher productivity and stronger retention. HR leaders must strategically design and communicate these schemes to ensure fairness, clarity, and maximum cultural and financial impact, making EMI a key tool in modern total reward strategies.

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ARTICLE

5 January 2026

CHANGES TO GUERNSEY TAXATION OF EMPLOYEE SHARE OPTION SCHEMES

Carey Olsen

Finance, tax and accounting

Stock options

UK and Channel Islands

From 1 January 2026, Guernsey will tax share-based benefits at vesting or exercise rather than at grant, allowing a deferral of up to seven years and aligning taxation with when employees actually receive economic value. The taxable amount is still calculated based on the grant-date value, providing certainty for employees and employers, but accelerated taxation applies in cases of death, retirement, termination, or departure from Guernsey. This change makes Guernsey more competitive for attracting talent and innovative companies, particularly in tech and startups, and organizations should review existing share schemes in light of the updated Statement of Practice E43.

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