German employee share ownership — EUR 2,000 exemption and tax deferral
The benefit from an employee equity stake is tax-free up to EUR 2,000 per calendar year, provided the offer is open to everyone employed for at least a year. For young companies, the remainder can be deferred under EStG s. 19a.
2026 rules — verified on September 23, 2026Free, no account
Your result
Fill in the fields, then run the calculation: the full breakdown appears here, free of charge.
Sources and assumptions
- gesetze-im-internet.de — EStG § 3 Nr. 39 Satz 1 — tax year 2026, verified on September 23, 2026
Excerpt from the source : « am Unternehmen des Arbeitgebers, soweit der Vorteil insgesamt 2 000 Euro im Kalenderjahr nicht übersteigt. »
- gesetze-im-internet.de — EStG § 19a Abs. 3 Satz 1 — tax year 2026, verified on September 23, 2026
Excerpt from the source : « oder in einem der sechs vorangegangenen Kalenderjahre nicht überschritten hat und seine Gründung nicht mehr als 20 Jahre zurückliegt. »
- gesetze-im-internet.de — EStG § 19a Abs. 4 Satz 1 Nr. 2 — tax year 2026, verified on September 23, 2026
Excerpt from the source : « seit der Übertragung der Vermögensbeteiligung 15 Jahre vergangen sind oder »
Calculation assumptions
- The fair market value of the stake is an input; how it is determined is outside this calculator.
- The size thresholds in EStG s. 19a(3) refer to a European Commission recommendation the statute does not reproduce: compliance is asked, not checked.
- Only the split for wage tax is calculated — not the tax itself, nor social security contributions.
Go further
Related calculators
Neighbouring calculations: the other side of the same decision, or the step that follows.
This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.