Overview of employee participation schemes for start-ups

Here you will find a (simplified) overview of the currently most relevant employee participation schemes for start-ups.

Each scheme has its own advantages and disadvantages, which can vary depending on the individual circumstances of each case.

We discuss hurdle shares in detail in our article from January 12, 2023. We commented on the requirements of Section 19a of the German Income Tax Act (EStG) and the improvements to the tax framework for employee participation through the Future Financing Act in our article dated November 28, 2023.

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