Überlässt der Arbeitgeber seinen Mitarbeitern verbilligt oder unentgeltlich Vermögensbeteiligungen in Form von Kapitalbeteiligungen oder Darlehensforderungen, ist der geldwerte Vorteil in bestimmter Höhe steuerfrei und wird ggf. befristet steuerfrei gestellt. Ab dem 1.7.2021 gelten neue Regelungen und ein deutlich verbesserter Steuerfreibetrag (§ 3 Nr. 39 und § 19a EStG).

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1. NEU ab 1.7.2021: Höherer Steuerfreibetrag

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Wie der Wert der Vermögensbeteiligung ermittelt wird

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Wenn der Arbeitgeber Nebenkosten übernimmt

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Pauschalversteuerung nach § 37b EStG nicht zulässig

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Vermögensbeteiligung als Sachbezug mit Steuerfreigrenze

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Begünstigter Personenkreis

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2. NEU ab 1.7.2021: Befristete Steuerfreistellung

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3. Welche Vermögensbeteiligungen sind begünstigt?

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Überlassung der Vermögensbeteiligung durch einen Dritten

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4. Welche Bedingungen gelten für die Steuervergünstigung?

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5. Was gilt bezüglich der Sozialversicherung?

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