Regulation on the taxation of employee shareholdings in start-ups when changing employers

Summary

Original text of the question(s):<br /> <br /> As part of the amendment to the regulations on employee capital participation (www.bundesfinanzministerium.de/Content/DE/Downloads/Finanzmarktpolitik/2022-06-29-eckpoints-zukunftsfinanzgesetz.pdf?__blob=publicationFile&v=6), it is planned to extend the "dry income" problem to up to 20 years even if employees in start-ups change employers, and if so, with which one Mechanism?

Machine translation from German. The official text remains authoritative.

Timeline

1. 27 January 2023

   Schriftliche Frage/Schriftliche Antwort

   Regulation on the taxation of employee shareholdings in start-ups when changing employers

   Source: BT

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