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This overall seems like a very useful resource for EU-based founders.

That said, their suggestion of "Seriously consider back-loaded vesting schedules" is employee unfriendly (https://www.indexventures.com/blog/rewarding-talent-quick-gu..., tip 5)

In particular the idea of a 10/20/30/40 vesting schedule is non-standard, except maybe at places like Amazon. IMHO, if you want to retain people longer, use additional refresh grants instead.

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Interesting they comment on breaking the 100% rule at some stage - massive tax issues in the UK as then that's not normally a approved scheme.

Unless your in an EMI scheme which is only for companies smaller than < £30mill - which is the absolute Gold standard no income tax and only taxed at 10% - though the one I am in is rare in offering it to all employees.

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