When it comes to the tax side of a STAK, it is crucial to pay close attention to the details. The tax authorities scrutinize such structures. One of the key points is the valuation of the certificates you issue. If an employee pays less than the market value, the difference can be seen as salary and thus be taxed. This can lead to unexpected tax assessments for both the company and the employee. Therefore, it is wise to have a professional valuation performed.Another important aspect is whether the certificates fall into box 2 or box 3 for income tax. This depends on the percentage someone owns. At 5% or more, it falls into box 2, which has different tax implications than box 3. Therefore, it is important to carefully consider this when distributing the certificates.Due to this complexity, it is always recommended to consult a tax advisor when setting up a STAK. This way, you avoid surprises later and ensure that your structure is set up as tax-efficiently as possible.