{"id":5769,"date":"2022-04-29T13:29:20","date_gmt":"2022-04-29T11:29:20","guid":{"rendered":"https:\/\/www.ecovis.com\/austria\/?p=5769"},"modified":"2023-05-12T13:28:27","modified_gmt":"2023-05-12T11:28:27","slug":"equity-participation-programs-consequences-of-blocking-periods-on-attribution-of-participations","status":"publish","type":"post","link":"https:\/\/www.ecovis.com\/austria\/blog\/equity-participation-programs-consequences-of-blocking-periods-on-attribution-of-participations\/","title":{"rendered":"Equity Participation Programs: Consequences of blocking periods on attribution of participations"},"content":{"rendered":"<p>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\u2019s success. In the course of equity participation programs, a shareholding is basically granted to the beneficiary.<\/p>\n<p>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.<\/p>\n<p>von Christoph Puchner und David Gloser<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong><a href=\"https:\/\/www.invest-austria.com\/de\/aaia_blog\/equity-participation-programs-consequences-of-blocking-periods-on-attribution-of-participations\/\" target=\"_blank\" rel=\"noopener\">zum Beitrag auf invest.austria<\/a><\/strong><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>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\u2019s 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 [&hellip;]<\/p>\n","protected":false},"author":21,"featured_media":5692,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[33,30,47],"tags":[],"class_list":["post-5769","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aktuelles","category-publikationen","category-publikationen-2022"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Equity Participation Programs: Consequences of blocking periods on attribution of participations | ECOVIS in \u00d6sterreich<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ecovis.com\/austria\/blog\/equity-participation-programs-consequences-of-blocking-periods-on-attribution-of-participations\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Equity Participation Programs: Consequences of blocking periods on attribution of participations | ECOVIS in \u00d6sterreich\" \/>\n<meta property=\"og:description\" content=\"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\u2019s success. 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