Equity Participation Programs: Consequences of blocking periods on attribution of participations
Employee participation programs are an important instrument for attracting and retaining qualified employees and motivating them accordingly, as the desired employees participate in the company’s success. In the course of equity participation programs, a shareholding is basically granted to the beneficiary.
From a tax point of view the question arises as to whether the employee concerned also acquires economic ownership of the shares granted if certain blocking periods in the form of a restriction on disposal are agreed with the company issuing the equity participation program.
von Christoph Puchner und David Gloser