· Insight

Current Federal Fiscal Court (Bundesfinanzhof, BFH) case law on the taxation of management participations

Original: “Aktuelle BFH-Rechtsprechung zur Besteuerung von Managementbeteiligungen”

In an article in Venture Capital Magazin, Benedikt Hohaus and Barbara Koch-Schulte explain and evaluate the significance of the current Federal Fiscal Court decisions on the taxation of management participations. In the context of private equity transactions, the management of the company to be acquired classically participates in the success of the company through management participation in order to align the interests of management and investor.

in: VentureCapital Magazin, 5-2021, 20-21
Authors: Dr. Benedikt Hohaus, Dr. Barbara Koch-Schulte