Facilitate employee participation - In start-ups and established companies

Summary

Improving the framework conditions for employee participation models, making it possible for all employees, promoting a culture of participation, increasing the tax exemption for receiving employee participation in young, innovative companies to 5,000 euros, as well as a gradual increase in other companies, a minimum holding period of five years, reducing hurdles beyond tax issues, improving the so-called Stock option models

Machine translation from German. The official text remains authoritative.

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  Drucksache · DE · 13 November 2019

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