Content
In this episode of DAWICON CFO Insights Daniel Winkler addresses the complex question of Appraisal of business in the context of the Employee participation . He explains how companies can determine their value to create fair employee participation models and highlights the tax implications of such programs. Whether a startup or an established company – Daniel uses practical examples to show what is important in the evaluation and which stumbling blocks need to be avoided.
Length: 17 minutes
Key Takeaways
- Two perspectives of company valuation: The valuation for employee participation must be thought through both internally (from the company's point of view) and externally (tax valuation) in order to create fair conditions.
- Simple and advanced methods: Startups can work with simplified valuation approaches, while established companies should often resort to income valuation methods or detailed appraisals.
- Tax stumbling blocks: In the case of discounted employee shares, the so-called dry income taxation often applies, which can cause considerable tax burdens. Careful planning is therefore essential.
- Flexibility in valuation: Companies should find a valuation that fits the current business situation and at the same time build in mechanisms to be able to react flexibly to future economic developments.
- Practical tips: Instead of relying on the latest round of funding, companies should consider valuation clauses to create fair and viable participation models.
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