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Private Equity Magazin

Private Equity Magazin

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management participation

taxation of management participations, management participation, equity participation, equity investment

German Federal Fiscal Court confirms its case law on the taxation of management participations

13 March 2024

Sweet Equity

Sweet Equity – No justification for higher taxation

7 June 2021

The participation of a managing director in his company is seen more and more often in practice even without the participation of financial investors.

Participation of the GmbH managing director upon termination of the position of managing director

28 May 2020

Management participations in private equity transactions are now the absolute standard.

Management participations – Direct versus virtual

21 January 2020

Protection against economic dilution - If the manager holds capital shares in the company, he is regularly entitled in the event of capital increases to acquire new shares in accordance with his participation quota.

Anti-Dilution in Management Participations

15 April 2019

Management participations are a component of almost every private equity investment. But what about the taxation?

Taxation of Management Participations for Advisory Board Members und Advisors

21 December 2018

In practice, there are many mistakes made in both the process an the actual structuring of Management participations.

The biggest mistakes in management participation programs

5 December 2017

You can find an overview of all topic pages here.

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