How employee equity is taxed in Germany (§ 19a after the ZuFinG)
How VSOPs, ESOPs and § 19a EIPs are taxed in Germany after the ZuFinG, including triggers, social security, and eligibility thresholds.
Blog
Articles on cap table management, EIP, ESOP and VSOP, written for founders, CFOs and People teams at European startups and scale-ups.
VSOP vs ESOP vs EIP: Which Model for a German GmbH?
How VSOPs, ESOPs and § 19a EIPs compare for German GmbHs, and the right stage to implement each.
From ESOP to EIP: Navigating Germany's Changing Tax Landscape for Employee Benefits
How Germany's new Future Financing Act resolves the dry-income tax problem for employee shares and opens the door to real share ownership through EIPs.
The Evolution from V/ESOPs to EIPs under § 19a EStG, Compared to Profit Participation Rights and Hurdle Shares
How Germany's Future Financing Act and updated § 19a EStG transformed employee equity, and why EIPs now outperform VSOPs, hurdle shares, and profit participa…
10 Legal Hurdles You Have to Tackle After Raising Your Series A
The essential legal challenges startups must address after securing Series A funding to maintain momentum and prepare for future growth.
ESOP vs. VSOP: What Investors and Founders need to know
Understanding the key benefits of the different employment incentive schemes