Vermögensbeteiligungen - Rechtslage bis 30. Juni 2021

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1. Welche Vermögensbeteiligungen sind begünstigt?

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Überlassung der Vermögensbeteiligung durch einen Dritten

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2. Welche Personen sind begünstigt?

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3. Wie hoch ist die Steuervergünstigung?

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Wie der Wert der Vermögensbeteiligung ermittelt wird

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Wenn der Arbeitgeber Nebenkosten übernimmt

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Pauschalversteuerung nach § 37b EStG nicht zulässig

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Wenn Vermögensbeteiligungen im 1. Quartal 2009 überlassen wurden

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Vermögensbeteiligung als Sachbezug mit Steuerfreigrenze

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4. Welche Bedingungen gelten für die Steuervergünstigung?

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5. Was gilt bezüglich der Sozialversicherung?

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6. Die alte Regelung bis 2008 - Übergangsregelung bis 2015

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