Arbeitnehmer-Aktienoptionen (Stock options)

1. Was sind Aktienoptionen?

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2. Besteuerung von nicht handelbaren Aktienoptionen

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Gewährung von Aktienoptionen durch die Konzernobergesellschaft

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Gewährung von virtuellen Stock options

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Lohnsteuerabzug durch den Arbeitgeber

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Verfall des Optionsrechts

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3. Besteuerung von handelbaren Aktienoptionen

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4. Besteuerung von Wandelschuldverschreibungen

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5. Veräußerung der erworbenen Aktien

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6. Sozialabgaben auf Aktienoptionen

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7. Aktienoptionen und Tätigkeit im Ausland

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Handelbare Optionsrechte

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Nicht handelbare Optionsrechte

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Wie die Aufteilung bei zeitweiser Auslandstätigkeit erfolgt

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