In addition to bonuses, C-shares and phantom shares, direct employee participation in a GmbH is an opportunity to retain highly qualified employees in your own company. The question here is how this integration leads to the most favourable tax outcome. Therefore, in the following article we examine how the employee participation in a GmbH by way of a participation in its holding company affects tax. In addition, we describe how such a participation is structured and what tax advantages it brings if such employees in turn set up a holding company in order to maintain their participation in the parent company of operative GmbH.
There are a number of answers to this question. Therefore, in this article we examine how this can succeed. First of all: the employee participation in a GmbH is such a possibility. However, our article is intended in particular to deal with design models in which the employees gained for a company and tied to it can achieve tax advantages. How entrepreneurs perform better in their corporate taxation, we have already discussed and explained in many other contributions, for example in this:
Before we dedicate ourselves to the special consideration of tax optimization models, we create the framework for this. Among other things, the following models are particularly suitable for employee participation in a GmbH:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.