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In Case RV/6100385/2022, the Federal Finance Court held an award of shares in the parent company of the employer company gave rise to an obligation for the employer to deduct wage tax and employer's contributions. The award constituted remuneration that had its roots in the employee's activity as managing director of the employer company, which was paid by a third party, but which the employer knew about.

From 1 January 2022, there are tax advantages where an employee shares in the profits (3.8) and/or participates in the company's capital.

Shares in employer's company

An employer may award an existing employee with shares in the employer's company (or associated company) for free or at a discount. The provision of such shares is tax-advantaged.

The shares can be given to all employees or specific groups of employees. The shares must not be granted in place of wages