17. Januar 2025 Free transfer of company shares to ensure company succession ... According to a recent judgment of the Supreme Tax Court, the gratuitous transfer of shares to senior employees to secure continuity in succession is not taxable as income from employment. The court further noted that there was no automatic presumption that a share transfer to an employee was made in consideration for employee services rendered. Kategorien: Supreme Tax Court casesSchlagwörter: employee benefit, employee shares
01. April 2015 No spread of tax-free employee share benefit over all employ ... The Supreme Tax Court has held that the tax-free employee share benefit is restricted to those employees with an actual benefit in the given year and cannot be claimed lump-sum for all employees participating in the programme. Kategorien: Supreme Tax Court casesSchlagwörter: employee shares, bonus share
02. Juli 2014 Benefit from employee shares to be measured on contract date The Supreme Tax Court has held that the benefit from the grant of employee shares is to be based on the value of the shares on the date the transfer agreement became binding on both sides. It also held that there was no automatic presumption that a share transfer to the spouse of an employee was made in consideration for employee services rendered. Kategorien: Supreme Tax Court casesSchlagwörter: share transfer, employee shares, benefit
07. August 2013 Return of employee shares at fixed price leads to employment ... The Supreme Tax Court has held that the return of employee shares at a guaranteed price leads to employment income in the year of return in the amount by which the price exceeds the market value. Kategorien: Supreme Tax Court casesSchlagwörter: employment income, employee shares, guar ...
