2021 · Insight

Current trends in management participation

Original: “Aktuelle Trends bei Managementbeteiligungen”

In the case of an exit in the form of an IPO, management participations are also affected. Investor and management have to agree on the settlement in time. Thanks to recent decisions of the Federal Fiscal Court, there is more clarity regarding the taxation of MPPs.

in: Unternehmeredition & GoingPublic Magazin, Spezial Mitarbeiterbeteiligung 2021, 32-33
Authors: Dr. Benedikt Hohaus, Dr. Barbara Koch-Schulte