ESOP – the latest craze
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![István Csővári](/Aril2/uploads/module.tbox/201847/1542644177a35606368e9321e5006f2f09be67843edc376fcf.jpg)
ESOP (Employee Share Ownership Programme) entities have been springing up like mushrooms in Hungary since last year, and the acronym itself has become something of a buzzword. And this is hardly surprising, as ESOP entities can be a tax efficient vehicle for paying out work incomes. Caution is advised, however: alongside the many advantages, the regulations also conceal a number of pitfalls.