{"id":8492,"date":"2023-06-29T13:00:00","date_gmt":"2023-06-29T11:00:00","guid":{"rendered":"https:\/\/honert.de\/?p=8492"},"modified":"2023-06-29T13:29:25","modified_gmt":"2023-06-29T11:29:25","slug":"esop-taxation-german-federal-fiscal-cout-opens-up-scope-for-the-taxation-of-stock-options-in-connection-with-a-change-of-residence","status":"publish","type":"post","link":"https:\/\/honert.de\/en\/esop-taxation-german-federal-fiscal-cout-opens-up-scope-for-the-taxation-of-stock-options-in-connection-with-a-change-of-residence\/","title":{"rendered":"ESOP TAXATION \u2013 GERMAN FEDERAL FISCAL COUT OPENS UP SCOPE FOR THE TAXATION OF STOCK OPTIONS IN CONNECTION WITH A CHANGE OF RESIDENCE"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-hoyzt4-c860f121540cb5788f9763f65413acd4\">\n.avia-section.av-hoyzt4-c860f121540cb5788f9763f65413acd4{\nbackground-repeat:no-repeat;\nbackground-image:url(https:\/\/honert.de\/wp-content\/uploads\/3629.jpg);\nbackground-position:0% 0%;\nbackground-attachment:scroll;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-hoyzt4-c860f121540cb5788f9763f65413acd4 main_color avia-section-default avia-no-shadow  avia-builder-el-0  el_before_av_section  avia-builder-el-first  hide_on_print avia-full-stretch avia-bg-style-scroll av-minimum-height av-minimum-height-40 av-height-40  container_wrap sidebar_right'  data-section-bg-repeat='stretch' data-av_minimum_height_pc='40' data-av_min_height_opt='40'><div class='container av-section-cont-open' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-8492'><div class='entry-content-wrapper clearfix'>\n<\/div><\/div><\/main><!-- close content main element --><\/div><\/div><div id='av_section_2'  class='avia-section av-fcxg20-6d481b1561b452eedd994a162cc01208 main_color avia-section-default avia-no-shadow  avia-builder-el-1  el_after_av_section  avia-builder-el-last  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-8492'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-dtcmqg-80f6f35683ebf82f89b53c193dc916a4\">\n.flex_column.av-dtcmqg-80f6f35683ebf82f89b53c193dc916a4{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-dtcmqg-80f6f35683ebf82f89b53c193dc916a4 av_two_third  avia-builder-el-2  el_before_av_two_third  avia-builder-el-first  first flex_column_div av-zero-column-padding  '     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ljh23ljb-3cdb8c227267aa1091cbf2d36be06c86\">\n#top .av-special-heading.av-ljh23ljb-3cdb8c227267aa1091cbf2d36be06c86{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-ljh23ljb-3cdb8c227267aa1091cbf2d36be06c86 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-ljh23ljb-3cdb8c227267aa1091cbf2d36be06c86 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-ljh23ljb-3cdb8c227267aa1091cbf2d36be06c86 av-special-heading-h1 blockquote modern-quote  avia-builder-el-3  avia-builder-el-no-sibling '><div class='av-subheading av-subheading_above'>29. June 2023\n<\/div><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >ESOP TAXATION \u2013 GERMAN FEDERAL FISCAL COUT OPENS UP SCOPE FOR THE TAXATION OF STOCK OPTIONS IN CONNECTION WITH A CHANGE OF RESIDENCE<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-cej2jc-9dc27615a0a119c4864f4ad7c22269f9\">\n.flex_column.av-cej2jc-9dc27615a0a119c4864f4ad7c22269f9{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-cej2jc-9dc27615a0a119c4864f4ad7c22269f9 av_two_third  avia-builder-el-4  el_after_av_two_third  el_before_av_two_third  first flex_column_div av-zero-column-padding  column-top-margin'     ><section  class='av_textblock_section av-ljh244li-56d8e8b65e51cee2bf8873092a949261 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>In the &#8220;War for Talents&#8221;, start-ups often rely on employee stock option plans (ESOPs) to attract motivated and highly qualified employees and retain them in the long term, as salaries are usually not competitive. An ESOP usually runs for several years and the employee&#8217;s circumstances can change during this period. Such a change in circumstances is also the cause for the ruling of the German Federal Fiscal Court (BFH) of 21 December 2022, case no. I R 11\/20, which deals with the taxation of stock options in the event of a change of residence. This cross-border case provides an opportunity to take a closer look at the general tax treatment of ESOPs and, at the same time, to highlight any potential for tax structuring.<\/strong><!--more--><\/p>\n<\/div><\/section><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-bg8pt4-9247939e37487b148846139f48439942\">\n.flex_column.av-bg8pt4-9247939e37487b148846139f48439942{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-bg8pt4-9247939e37487b148846139f48439942 av_two_third  avia-builder-el-6  el_after_av_two_third  el_before_av_one_third  first flex_column_div av-zero-column-padding  column-top-margin'     ><section  class='av_textblock_section av-ljh25uc2-3d1ed2546f83f82d5038d0e00482342a '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2>I. Basics<\/h2>\n<p>By granting generally non-tradable &#8220;stock options,&#8221; the employer grants certain employees the right to acquire company shares in the form of real shares (ESOP) or virtual shares (VSOP) at a later date and at a price determined in advance. Between the granting and the first time the options can be exercised, there is usually a vesting period of several years, during which the options must be &#8220;earned&#8221;, for example, through longer service with the company or by reaching certain milestones (vesting period).<br \/>\nIrrespective of whether ESOPs or VSOPs are involved, for tax purposes wages (income from employment pursuant to \u00a7 19 para. 1 sentence 1 no. 1 German Income Tax Act (<em>Einkommensteuergesetz<\/em> &#8211; EStG)) in the form of other remuneration (\u00a7 38a para. 1 sentence 3 EStG) exist to the extent that the (virtual) shares are subsequently acquired at a discount. According to established case law of the Federal Fiscal Court (<em>Bundesfinanzhof <\/em>&#8211; BFH), the &#8220;other payments&#8221; are deemed to have accrued for tax purposes (\u00a7 11 para. 1 sentence 1 EStG) and are to be taxed if the options are actually exercised and, as a result, either shares become the property of the employee, e.g. with entry in the employee&#8217;s securities account, or compensation on virtual shares is paid. The non-cash benefit is generally calculated as the difference between the market value of the shares at the time of exercise and the exercise price paid by the employee. As a rule, taxation is at the individual, &#8220;regular&#8221; (but progressive) income tax rate.<br \/>\nIf the period between the granting and first exercisability of the stock options exceeds twelve months, this is a multi-year purchase to which the tariff reduction of \u00a7 34 para. 1 in conjunction with para. 2 no. 4 EStG can be applied.<br \/>\nEmployees who work in several countries may be subject to different taxation rules and, as the BFH ruling of 21 December 2022 makes clear, the question always arises as to which country of activity or residence has the right of taxation in whole or in part.<\/p>\n<h2>II. Facts of the BFH ruling<\/h2>\n<p>Employee (A) worked for the U.S.-based subsidiary (T) of a German parent corporation (M) from June 2001 to April 2005. During this period, A had changed his place of residence from Germany to the USA. A undertook business trips outside the USA and stayed in Germany for one third of these (less than 60 days per calendar year). The salary was always paid by T. In May 2005, A returned to Germany and from then on worked in Germany again.<br \/>\nIn April 2003, T granted non-tradable stock options to A, 50% of which could be exercised from April 2005 and 100% from April 2006. The actual exercise of part of these options took place in 2011, the year in dispute, and a taxable surplus was generated as a result. The resulting income was taxed in the USA to the extent that it was attributable (pro rata) to the working days in the USA.<br \/>\nThe German tax office treated the income from the stock options, which was not taxed in the USA, as taxable in Germany. The Baden-W\u00fcrttemberg Tax Court (<em>Finanzgericht <\/em>&#8211; FG) of 21 May 2019, case no. 6 K 488\/17, upheld the action brought against this and considered that the income as a whole should be exempt from domestic taxation and only subject to the progression proviso. For the question of residency, it was not the year of receipt (2011) but the residency in the vesting period that was decisive. Therefore, all of A&#8217;s income from the stock options, and not only the income attributable to activities in the USA, should be exempt from domestic taxation. The BFH did not follow this view.<\/p>\n<h2>III. Decision of the BFH<\/h2>\n<p>At the time the option was exercised in 2011, A was again subject to unlimited tax liability in Germany on his worldwide income due to his place of residence. Accordingly, under national law, the non-cash benefit from the discounted purchase of the shares was also taxable in Germany.<br \/>\nAssuming that A is resident in Germany, the domestic right of taxation for the income from the stock options is therefore only restricted in accordance with Article 15, para. 1 in conjunction with Article 23, para. 3, sentence 1 a Double-Taxation Treaty Germay-USA 1989\/2008 (\u201cDTT\u201d) to the extent that the activity was carried out in the USA during the vesting period. However, Germany has the right of taxation for the days on which the claimant was on a business trip in Germany or in third countries.<br \/>\nThe legal consequence of a change of residence prior to the time of the actual exercise of the option has been disputed to date. While the tax court focused on the residence during the vesting period, according to the literature and the OECD, the state in which the taxpayer is resident at the time of earning the income is always to be regarded as the state of residence. The BFH now agreed with the literature and the OECD and does not base the criterion of residency within the meaning of Article 15 para. 1 sentence 1 DTT on the vesting period, but on the inflow date, i.e. the exercise date.<\/p>\n<h2>IV. Consequences for the practice<\/h2>\n<p>For a person&#8217;s residence under Article 4 DTT and for the purposes of Article 15 DTT (and thus presumably also for other Double Taxation Treaties which in this respect correspond to the OECD Model Convention), the decisive factor is the time at which the salary accrues (exercise of the stock options) and not the vesting period. Germany may therefore tax (only) those working days in the vesting period that were not performed in the other contracting state (in this case: USA). The vesting period is to be determined by means of the respective contractual provisions of the ESOP and the working days are to be determined according to the physical presence of the employees on site.<br \/>\nBased on the BFH ruling, the taxation of stock options can be structured by a change of residence before exercising the option. The applicable treaty protection and exemption mechanism under the distribution standard of Article 15 DTT is influenced by the change of residence and thus of domicile prior to the exercise of the option. The ruling is likely to apply accordingly to subsequent bonus payments.<br \/>\nIn order to assess the advantageousness of moving to another state, the individual situation (family, residence, etc.) as well as the relevant double taxation agreement (distribution norms, exemption mechanisms, reversion clauses, etc.) must be examined. In addition, difficulties may arise in the area of double taxation if the foreign state does not follow the approach of the BFH and, vice versa, assumes residency in the vesting period as the benchmark for residency. Finally, it should be noted that the ruling has not yet been published in the Federal Tax Gazette and it is therefore not certain whether it will be generally recognized by the tax authorities.<\/p>\n<\/div><\/section><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-9my3w8-4a78bf60305f9b282743b639b7e3b4b0\">\n.flex_column.av-9my3w8-4a78bf60305f9b282743b639b7e3b4b0{\nborder-radius:0px 0px 0px 0px;\npadding:7px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-9my3w8-4a78bf60305f9b282743b639b7e3b4b0 av_one_third  avia-builder-el-8  el_after_av_two_third  avia-builder-el-last  sy-only-desktop hide_on_print flex_column_div  column-top-margin'     ><p><div  class='avia-builder-widget-area clearfix  avia-builder-el-9  el_before_av_textblock  avia-builder-el-first '><section id=\"categories-3\" class=\"widget clearfix widget_categories\"><h3 class=\"widgettitle\">Newsletter issues<\/h3>\n\t\t\t<ul>\n\t\t\t\t\t<li class=\"cat-item 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onclick=\"window.print();return false\">Print<\/a><br \/>\n\n\n\n\t<div class=\"dkpdf-button-container\" style=\" text-align:left \">\n\n\t\t<a class=\"dkpdf-button\" href=\"\/en\/wp-json\/wp\/v2\/posts\/8492?pdf=8492\" target=\"_blank\"><span class=\"dkpdf-button-icon\"><i class=\"fa fa-file-pdf-o\"><\/i><\/span> Download (PDF)<\/a>\n\n\t<\/div>\n\n\n\n\n\n<\/p>\n<\/div><\/section><\/p><\/div><\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='after_section_2'  class='main_color av_default_container_wrap container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-8492'><div class='entry-content-wrapper clearfix'>\n","protected":false},"excerpt":{"rendered":"<p>In the &#8220;War for Talents&#8221;, start-ups often rely on employee stock option plans (ESOPs) to attract motivated and highly qualified employees and retain them in the long term, as salaries are usually not competitive. An ESOP usually runs for several years and the employee&#8217;s circumstances can change during this period. Such a change in circumstances is also the cause for the ruling of the German Federal Fiscal Court (BFH) of 21 December 2022, case no. I R 11\/20, which deals with the taxation of stock options in the event of a change of residence. This cross-border case provides an opportunity to take a closer look at the general tax treatment of ESOPs and, at the same time, to highlight any potential for tax structuring.<\/p>\n","protected":false},"author":26,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"mc4wp_mailchimp_campaign":[],"footnotes":""},"categories":[208],"tags":[],"class_list":["post-8492","post","type-post","status-publish","format-standard","hentry","category-2023-q2-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/posts\/8492","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/users\/26"}],"replies":[{"embeddable":true,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/comments?post=8492"}],"version-history":[{"count":7,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/posts\/8492\/revisions"}],"predecessor-version":[{"id":8501,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/posts\/8492\/revisions\/8501"}],"wp:attachment":[{"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/media?parent=8492"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/categories?post=8492"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/tags?post=8492"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}