Change in taxation of employee participation programs in Germany – Austria under pressure!?
15.07.2021
In Germany the taxation of employee participations has been reformed. In order to avoid that Austria is not placed at a disadvantage as a business location, swift action must now be taken. Find below the most important changes in Germany in this context and why there is a need for action in Austria now.
von Christoph Puchner und Katharina Geweßler