What is the cost of shares from employee equity in Germany?

The Federal Ministry of Finance says a stock option is not itself an employee share participation. A cheap transfer of shares, including shares you receive after you exercise an option, can be. From 1 January 2024, where section 19a applies, that advantage still counts as received even when you are not yet legally able to sell. The employee has to agree to the deferral. The wage that was not taxed then is taxed when you transfer the shares, when 15 years have passed, or when the job ends. Section 19a applies only if the employer's company stays inside the size and age limits the statute names, including a company no more than 20 years old. The participation is valued at its common value when it is transferred. This page does not work out your tax.

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