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Update on employee share ownership programs

Original: “Update zu Mitarbeiterkapitalbeteiligungsprogrammen - KABINETTSBESCHLUSS DES ZUKUNFTSFINANZIERUNGSGESETZES”

The government’s draft bill on financing future-proof investments (Future Financing Act) is intended in particular to make Germany more attractive to young growth companies. An essential tool for this is the improvement of the tax framework for employee participation programs. Markus Döllner and Ludwig Niller take this opportunity to provide an update on the status quo of the taxation of employee participation programs and the planned reforms.

in: Venture Capital Magazin, 06/2023, 10-11
Authors: Markus Döllner, Ludwig Niller
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