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Steuerliche und finanzwirtschaftliche Aspekte bei der Gestaltung von Genussrechten und stillen Beteiligungen als Mitarbeiterkapitalbeteiligungen

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  • Sureth, Caren
  • Halberstadt, Alexander

Abstract

Im Rahmen von Mitarbeiterbeteiligungen bieten Genussrechte und stille Beteiligungen eine verbreitete Möglichkeit, die Vorteile aus Eigen- und Fremdfinanzierung miteinander zu kombinieren. Aus steuerlicher und finanzwirtschaftlicher Sicht stellt sich die Frage, unter welchen Bedingungen diese Beteiligungsformen eine aus Unternehmerssicht vorteilhafte Form der Kapitalbeschaffung und zugleich eine aus Mitarbeiterperspektive attraktive Anlagemöglichkeit darstellen. Im vorliegenden Beitrag werden die wichtigsten Einflussfaktoren identifiziert, in Abhängigkeit von diesen Determinanten Rangfolge bestimmt und optimale Unternehmenszuschüsse zur Mitarbeiterbeteiligung ermittel.

Suggested Citation

  • Sureth, Caren & Halberstadt, Alexander, 2006. "Steuerliche und finanzwirtschaftliche Aspekte bei der Gestaltung von Genussrechten und stillen Beteiligungen als Mitarbeiterkapitalbeteiligungen," arqus Discussion Papers in Quantitative Tax Research 18, arqus - Arbeitskreis Quantitative Steuerlehre.
    • Handle: RePEc:zbw:arqudp:18
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    References listed on IDEAS

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    1. Rainer Niemann & Dirk Simons, 2003. "Costs, Benefits, And Tax-Induced Distortions Of Stock Option Plans," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 55(4), pages 321-341, October.
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    Cited by:

    1. Ojo, Marianne, 2010. "Basel III and responding to the recent Financial Crisis: progress made by the Basel Committee in relation to the need for increased bank capital and increased quality of loss absorbing capital," MPRA Paper 25291, University Library of Munich, Germany.

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