With the Future Financing Act, which was finally adopted in the Federal Council on 24.11.2023, the Federal Government bundles comprehensive measures in corporate and capital market law. Tax changes, which are intended to facilitate the participation of employees in the company, are also part of the Future Financing Act. In addition, the legislator wants to facilitate and promote investments in the capital market, primarily shares.
1st Tax Changes in the Future Financing Act
The Future Financing Act changes tax regulations and reduces bureaucratic hurdles. The focus is on employee participation and company start-ups, because the legislator explicitly wants to create new and additional incentives here. The following regulations are of particular importance here:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.