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Selected international tax & legal consequences

  • Baker & McKenzie
  • -
  • Argentina, Australia, Austria, Belgium, Brazil, Canada, Chile, China, Colombia, Czech Republic, Denmark, Finland, France, Germany, Hong Kong, Hungary, India, Indonesia, Ireland, Israel, Italy, Japan, Malaysia, Mexico, Netherlands, New Zealand, Norway, Philippines, Poland, Portugal, Singapore, Slovakia, South Africa, South Korea, Spain, Sweden, Switzerland, Taiwan, Thailand, United Kingdom
  • -
  • August 10 2012

The August 2012 issue includes a summary of selected international legal and tax consequences for employee stock options, employee stock purchase rights, and employee restricted stock and restricted stock units in nearly 40 countries

International food and drink sector key issues for 2012 - Germany

  • Eversheds LLP
  • -
  • Germany
  • -
  • January 31 2012

In 2012 two additional federal states will increase the real estate transfer tax from its current level of 3.5 to 5.0 (Rhineland-Palatinate, as of 1 March, and Schleswig-Holstein, as of 1 January

Recent developments for the Third Quarter 2011

  • Baker & McKenzie
  • -
  • Belgium, China, France, Germany, India, Israel, Italy, Japan, United Kingdom, USA
  • -
  • December 2 2011

This letter is from the Global Equity Services (“GES”) group in San Francisco, Chicago and New York

Issuing of share options neutral for profit purposes

  • Latham & Watkins LLP
  • -
  • Germany
  • -
  • June 9 2011

In a decision dated 25 August 2010 (I R 10309) concerning the tax treatment of stock options, the Federal Fiscal Court (Bundesfinanzhof, BFH) held that the gracious issue of stock options to employees by a stock corporation in connection with a stock option plan based on a conditional capital increase is to be treated tax neutrally at the time the options are granted

German taxation of equity incentives

  • Bird & Bird
  • -
  • Germany
  • -
  • March 1 2011

Many companies offer equity incentives to their employees in Germany and they are becoming increasingly popular as an important source of income for employees

German government promotes share ownership

  • Squire Sanders
  • -
  • Germany
  • -
  • April 23 2009

In an attempt to further promote employee share ownership the Upper House of the German Parliament recently approved new legislation granting tax incentives to employees who acquire shares in the company they work for

Tax exemption amount for share awards may be increased from 1 January 2009

  • Bird & Bird
  • -
  • Germany
  • -
  • November 18 2008

The German government is proposing to increase the tax exemption under section 19a of the German Income Tax Act (19a Einkommensteuergesetz

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