Taxation of Shareholder Options - Part 2: Evaluation of Individual Cases for Call Options

Part 2 of our series on the taxation of shareholder options explores the tax implications of call options in capital increases.

2018

Taxation of Shareholder Options - Part 2: Evaluation of Individual Cases for Call Options

When shareholders receive shareholder options free of charge or at a price below the market value, this leads to different tax consequences. Part 1 of this series of articles explained the basics. This second article examines the specific tax assessment for call options.

Issuance of Call Options during a Capital Increase

‍If call options are issued free of charge or at a price below the market value due to a capital increase or a resolution of the general meeting on the increase of the share capital, there are no consequences for the withholding tax and direct federal tax, if:

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Self-reporting without penalty for natural persons

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