Many employers today offer their expats share-based compensation. The taxation of employee participation for expats is a key topic, especially for young, capital-poor companies. These models allow companies to attract and retain expats by offering them additional incentives. The Fondsstandortgesetz (FoStoG), introduced in 2021, facilitates the tax treatment of such employee participation schemes in Germany. […]
Julian Thalmeir
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Julian.Thalmeir@stb-thalmeir.de
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