Eine der Nachteile an der Rechtsform der GmbH ist es, dass es nicht ohne weiteres möglich ist Mitarbeiter am Unternehmen zu beteiligen, ohne dass dies eine Besteuerung des geldwerten Vorteils auslöst. Ein möglicher Ausweg bietet hierbei eine Beteiligung über HURDLE SHARES oder GROWTH SHARES oder etwas technischer negative Liquidationspräferenzen (NLP). Was es genau damit auf sich hat, erläutere ich in dieser Folge.
SUBSCRIBE TO THE PODCAST NOW!
Podcast #46 – Mitarbeiterbeteiligung über HURDLE und GROWTH SHARES – Ein Ausweg aus der Dry-Income Besteuerung?
Die neuesten Blogartikel zum Thema Mitarbeiterbeteiligung
Employee participation
Employee participation with profit participation rights & profit participation certificates: What you need to know!
Use profit participation certificates or profit participation rights for the participation of employees in the company? We describe the most important aspects here!
Continue reading
Accounting & Tax Employee participation
"What is taxed?" – Tax effect on the acquisition of shares (GmbH|UG) and option models (ESOP|VSOP)
How do you actually pay tax on options, real and virtual participations? We use examples to show what the inflow principle, dry income and tax effect are all about.
Continue reading
Employee participation
Hurdle & Growth Shares – Avoidance of dry-income taxation through negative liquidation preferences?
Table of Contents For several months now, we have been receiving an increasing number of inquiries as to whether and how it is possible to structure employee participation with so-called hurdle shares or growth shares. A reason to take a closer look at the topic. 1. What are hurdle or growth shares? To be honest: old wine in new bottles. Because with hurdle (on ...
Continue reading
Employee participation
ESOP, vESOP or VSOP? – Employee participation through options and virtual participations
Virtual employee participation models are becoming increasingly popular. We present these with their advantages and disadvantages.
Continue reading
Employee participation
7 very specific employee participation models with their advantages and disadvantages!
Will employees participate directly or indirectly in the company in the long term? We will show you 5 common direct and indirect employee participation models.
Continue reading
