14 March 2016 Valuation of Germany's share scheme remuneration discussed A recent decision by the German courts could affect the tax treatment of employee share schemes. In this decision, the Federal Fiscal Court appears to deviate from previous principles on the date to be used for valuing the income for tax purposes and determined that this should be the date of the contractual agreement rather than the date of the actual share transfer. The decision did not cover the point of taxation, which remains the same. A Tax Alert prepared by Ernst & Young's Human Capital Group, and attached below, provides additional details. Document ID: 2016-0496 |
