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Structuring employee share ownership for tax in Germany
The tax-free allowance for employee equity: who gets it, for what, and how the share is valued

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 lesson51
Worked case2
Quiz1
Sources and links1

In this module

Module 1 of 2

Test yourself

A way to check what has landed — no marks, no account · 1 section · 342 words · 6 min

Test yourself

Question 1 of 6

Question 1 of 6

How is the allowance under § 3 no. 39 applied when the benefit exceeds it?

the whole benefit becomes taxableonly the excess is taxedthe allowance doubles the following year

Question 2 of 6

Question 2 of 6

Which point in time matters for the one year of service?

the transfer of the sharethe announcement of the offerthe end of the calendar year

Question 3 of 6

Question 3 of 6

Which award is NOT covered by the allowance?

a share in the group parenta profit-participation right in the employera unit in an investment fund

Question 4 of 6

Question 4 of 6

At what value is a listed share taken on the day of transfer?

at the highest price of the dayat the lowest quoted priceat the average of the last 30 days

Question 5 of 6

Question 5 of 6

The salary is not enough to cover the wage tax on the taxable remainder. What applies?

the tax lapsesthe employee provides the shortfall, otherwise the employer notifies the tax officethe employer may postpone the return to the following year

Question 6 of 6

Question 6 of 6

What is the benefit on a discounted purchase of a share?

the full fair market valuethe fair market value less the employee's own paymentthe employee's own payment

Back to the programme Module 2 — nextDeferred taxation under § 19a: young companies, triggering events and the employer's liability

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.

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