US employees and consultants are typically very well versed in the in’s and out’s of stock options, and their desired tax consequences. Surprisingly, stock options are heavily regulated in the USA. There are various US tax, securities and corporate laws you need to comply with. These laws apply even if the stock options come from the European company’s stock option plan. Failure to comply with tax laws may result is disastrous personal tax consequences to the very same US employees and consultants you sought to motivate. If you want to learn more, here is a good blog on stock options by Nexit Ventures (published with permission) – Avoid expensive mistakes: foreign options and US tax.