Increase the spread of employee share ownership - Maintain deferred compensation and dispense with vesting periods (in German)
In a joint position paper, Aktieninstitut and Bundesverband Mitarbeiterbeteiligung AGP welcome the plan to raise the tax allowance on employee share ownership from 1,440 euros p.a. to 5,000 p.a.. However, the requirement that deferred compensation should no longer be possible in future and that a blocking period of three years should apply must be viewed critically. The position paper also addresses unresolved problems with the taxation of employee shareholdings in start-ups.