Tax stumbling blocks with Phantom Share Programs
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Tax stumbling blocks with Phantom Share Programs

Employee participation programs are an important instrument for attracting and retaining qualified employees and motivating them accordingly, as market salaries in the first phase of start-ups cannot be paid and the key employees thus can participate in the success of the start-up. In this context, start-ups – among others – resort to so-called phantom share programs.

von Christoph Puchner und David Gloser