Structuring employee share ownership for tax in Germany
A share in the employer is, at first, wages. Up to 2,000 € a year stay tax-free under § 3 no. 39 of the Income Tax Act if the offer is open to everyone with at least one year of service; the share is valued at fair market value. The second module covers the § 19a deferral for young companies up to 20 years old: tax only on sale, departure or after 15 years, the employer's liability declaration and the calculation when the value has fallen. Two modules, each with a fully worked case study.
Intermediate2 modules47 minModule 1 free to read
2026 rules — verified on September 23, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- explain why a share in the employer handed over free or at a discount is, at first, taxable wages
- state the allowance under § 3 no. 39 of the Income Tax Act and test its openness condition
- determine which forms of participation under the Fifth Capital Formation Act are covered and which are not
- establish the fair market value of a listed and of an unlisted share
- compute the taxable remainder and know how wage tax is collected on it
- explain which problem the provisional non-taxation solves and which transfers it applies to
- apply the size and age thresholds of § 19a(3) to a company
- name the three events that bring taxation back and place the fifteen-year limit
- compute the amount to be taxed later when the value has fallen
- apply the employer's liability declaration, the binding wage tax ruling and the record-keeping duties
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 122 minFree — no accountThe tax-free allowance for employee equity: who gets it, for what, and how the share is valuedWhat you will be able to do
- explain why a share in the employer handed over free or at a discount is, at first, taxable wages
- state the allowance under § 3 no. 39 of the Income Tax Act and test its openness condition
- determine which forms of participation under the Fifth Capital Formation Act are covered and which are not
- establish the fair market value of a listed and of an unlisted share
- compute the taxable remainder and know how wage tax is collected on it
- Module 225 minIncluded in the full courseDeferred taxation under § 19a: young companies, triggering events and the employer's liabilityWhat you will be able to do
- explain which problem the provisional non-taxation solves and which transfers it applies to
- apply the size and age thresholds of § 19a(3) to a company
- name the three events that bring taxation back and place the fifteen-year limit
- compute the amount to be taxed later when the value has fallen
- apply the employer's liability declaration, the binding wage tax ruling and the record-keeping duties
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (7)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (7)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.