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German Federal Fiscal Court confirms its case law on the taxation of management participations

In two recent judgements, the German Federal Fiscal Court (BFH) has confirmed that the profit from an employee’s participation in their employer's company is not taxable as income from employment, even if the participation was previously acquired at a discount.

in: Private Equity Magazin,, March 12, 2024
Authors: Dr. Barbara Koch-Schulte, Dr. Benedikt Hohaus