Insight
· Insight

Hurdle Shares: Design opportunities, structural requirements, and initial guidance from the tax authorities

Original: “Hurdle-Shares: Gestaltungschancen, strukturelle Anforderungen und erste Orientierung durch die Finanzverwaltung”

How can management be specifically incentivized to participate in a company’s future value growth? In the JUVE Handbook 2026/2027, Dr. Benedikt Hohaus and Natalie Tafelski discuss how hurdle shares work, key structuring and valuation issues, and tax risks. In doing so, they also analyze the opinion of the Bavarian State Tax Office regarding this equity instrument.

in: JUVE Handbuch Wirtschaftskanzleien 2026/2027, 591-592
Authors: Dr. Benedikt Hohaus, Natalie Tafelski
Hurdle-Shares: Gestaltungschancen, strukturelle Anforderungen und erste Orientierung durch die Finanzverwaltung (German)
Services
all Services
Professionals
Dr. Benedikt Hohaus
Partner
+49 (89) 24240-372 call
Natalie Tafelski
Associate
+49 (89) 24240-372 call
all Professionals