Position papers
Employee share ownership: Existing allowance is used - further increase is needed (in German)
The proposed Zukunftsfinanzierungsgesetz released by the Geman Federal Ministry of Finance and the Federal Ministry of Justice provide an increase in the tax allowance for employee share ownership from the current 1,440 euros to 5,000 euros. Our survey in cooperation with the Bundesverband Mitarbeiterbeteiligung has shown that this proposal meets with broad approval among companies. The survey is based on responses from 85 companies, largely being part of the membership of both institutions.
Although the tax allowance was increased to 1,440 euros just one year ago, 47 percent of companies are already making full use of it. In the case of employee share ownership programmes to be launched in the future, 55 percent of the companies state that they intend to use the 1,440 euros in full. In order to be able to offer their employees even more attractive employee share ownership programmes, more than half of the companies would like to see a further increase in the allowance.
Position papers
Investment in shares and securities

Contact
Dr. Norbert Kuhn
Deputy Head of Capital Markets Department
Head of Corporate Finance
Tel.+49 69 92915-20
kuhn(at)dai.de