Module 122 min2659 wordsFree — no account
The tax-free allowance for employee equity: who gets it, for what, and how the share is valued
The module’s worked examples, then cases to attempt before revealing their solution · 2 sections · 255 words · 3 min
Worked example
Two awards in the same year
An engineering firm gives a technician shares with a fair market value of 1,500 € in April against a payment of 300 €, and in October a profit-participation right worth 1,100 € free of charge. The benefits are 1,200 € and 1,100 €, together 2,300 €. The allowance is deducted once; 300 € remain taxable and are subject to wage tax withholding in October.
Practical case
A discounted GmbH stake for a project manager
In February a GmbH offers stakes to all employees with at least one year of service; the project manager has worked there for three years. In May she receives a stake against a payment of 400 €. Three months earlier an outside investor bought stakes, which gives her stake a value of 3,200 €. She receives no other participations during the year. How much taxable wages arise?
Hint: First determine the measure of value, then the benefit as the difference to her own payment, and check the openness condition before deducting the allowance.
Show the solution
The stake is unlisted, but the sale to the investor took place less than a year ago, so the fair market value is derived from it: 3,200 €. The benefit is 3,200 € minus 400 €, that is 2,800 €. The offer was open to everyone with at least one year of service, and a stake in the employer GmbH falls under letter h. The 2,000 € allowance is deducted; the remainder is subject to wage tax withholding in May.
Answer: 800 € of taxable wages
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