Vermögensbeteiligungen - Rechtslage ab 1. Juli 2021

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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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