Not really, because there are other options around. For a gross salary of 100.000 Euro (which is already high, but not necessarily for software engineers) the

Not really, because there are other options around. For a gross salary of 100.000 Euro (which is already high, but not necessarily for software engineers) the employer pays 125.000 Euro, after taxes the employee retains 61.000 Euro. Stock options are generally taxed as income as well. So the general taxation situation and the complexities in doing business (lots of notaries needed, slow processes) make it unappealing.