While most EU countries grant favorable tax treatment for such plans, Croatia applies one of the heaviest burdens in the region (over 90%), which discourages employee participation. A KPMG study shows that effective tax rates in neighboring countries average 20–30%, making Croatia a significant outlier.

Current rules also create discrimination between employees and board members, as well as between sectors (e.g., banking vs. other industries). AmCham proposes that income from stock plans be treated as capital income, taxed at 12% (+ local surtax) and exempt from social contributions. This would remove inequality, reduce tax evasion, increase transparency, and make Croatia a more attractive destination for foreign investment.