[daanlo]

I am neither a lawyer, nor tax advisor, but my layman understanding is: If you transfer them (as in, you already own them as a private person and give/sell them to your UG), you will generate a taxable event where you might have to pay personal income tax on the current market value of the options. You probably don‘t want this to happen. If you don‘t yet own them, then you might be able to set it up with your employer that shares are held my your holding. There are some explicit rules around being actively involved in the company and whether the 5% rule applies. I don‘t know the latest status quo of this and whether employee options would generally qualify for the 5% rule. You only pay 5% of the tax. So if the corporate tax rate is 20%, your effective tax rate is 1%.