Home » Profit from the normal market sale of an employee shareholding, no wages (BFH)

Profit from the normal market sale of an employee shareholding, no wages (BFH)

by admin

Online message – Tuesday, February 27, 2024

Income tax | Profit from the normal market sale of an employee shareholding, no wages (BFH)

The profit (difference between [Rück-]Purchase price and acquisition costs) from the normal market sale of an employee shareholding is not an advantage subject to income tax, even if the employee previously acquired the shareholding in his employer at a reduced price. An income taxable advantage can only exist to the extent that the employee achieves an excess price that is unusual in the market from the sale of the employee shareholding, which is caused by the employment relationship (BFH, judgment of December 14, 2023 – VI R 1/21; published on February 27, 2024).

facts: The plaintiff was employed in a managerial position at A GmbH. The shares in A GmbH were held by Y AG, which was controlled by a group of investors indirectly through several subsidiaries, ultimately through S Capital…

See also  Obligation to actively use the beSt (BFH)

You may also like

Leave a Comment

This site uses Akismet to reduce spam. Learn how your comment data is processed.

This website uses cookies to improve your experience. We'll assume you're ok with this, but you can opt-out if you wish. Accept Read More

Privacy & Cookies Policy