Module 122 min2659 wordsFree — no account
The tax-free allowance for employee equity: who gets it, for what, and how the share is valued
Dated official sources, and the contents this module links to · 1 section
Official sources
- EStG § 3 no. 39 — allowance, openness condition, group, fair market value — verified on September 23, 2026
- 5. VermBG § 2 Capital-formation payments, investment forms — subsection 1 no. 1 and subsections 2 to 5 — verified on September 23, 2026
- BewG § 9 Valuation principle, fair market value — verified on September 23, 2026
- BewG § 11 Securities and shares — subsections 1 and 2 — verified on September 23, 2026
- EStG § 8 Receipts — subsection 2 sentences 1 and 11 — verified on September 23, 2026
- EStG § 38 Collection of wage tax — subsection 4 — verified on September 23, 2026
- AktG § 18 Group and group companies — verified on September 23, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Monthly exemption threshold for benefits in kind valued at the usual final price (§ 8(2) sentence 11 EStG) — not written for the fair market value of a participation — 50 €
gesetze-im-internet.de · 2026 rules
Contents linked from this module
This module links to no other content.
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.