How is a share holding classified for tax reasons?

The result are to following classifications:

Founder share holding NOT covered by a tax ruling?

  1. The tax price is the formula-based tax price (substance method), the floor is the nominal price

Founder share holding covered by a tax ruling? 2. The tax price is the tax price stated in the tax ruling, e.g., substance method, the floor is the nominal price

Employee share holding NOT covered by a tax ruling? 3. The tax price is the formula-based tax price (substance method), the floor is the nominal price

Employee share holding covered by a tax ruling? 4. The tax price is the tax price stated in the tax ruling, e.g., substance method, the floor is the nominal price

Investor share holding? 5. The tax price is the subscription (capital increase) or transfer price.

All FAQs Published at: 2024-02-05