ARTICLE
13 April 2026

Recent Developments In Tax Law – Taxation Of Management Shareholdings

New BFH rulings bring greater certainty to the taxation of management equity participation. The court confirms that related income is generally treated as capital income rather...
United States Tax
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New BFH rulings bring greater certainty to the taxation of management equity participation. The court confirms that related income is generally treated as capital income rather than employment income – provided an independent corporate – law relationship exists.

Dr. Gero Burwitz and Jonathan Storz outline the key criteria and practical implications for companies in their article “Recent developments in tax law: Taxation of management shareholdings” published in NZG.

READ THE FULL ARTICLE (GERMAN)

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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