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New BFH rulings bring greater certainty to the taxation of management equity participation. The court confirms that related income is generally treated as capital income rather than employment income – provided an independent corporate – law relationship exists.
Dr. Gero Burwitz and Jonathan Storz outline the key criteria and practical implications for companies in their article “Recent developments in tax law: Taxation of management shareholdings” published in NZG.
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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
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