March 2008 |
| Germany: Special tax rate applicable to the gain from the exercise of stock options 12 March 2008 • Contributed By: PricewaterhouseCoopers |
October 2007 |
| Germany: Corporate Tax Reform 2008 25 October 2007 • Contributed By: PricewaterhouseCoopers |
August 2007 |
| Germany: EXPENSES RELATED TO STOCK OPTIONS 6 August 2007 • Contributed By: Deloitte |
November 2006 |
|
Germany: Recent Developments for the Third Quarter 2006 (.pdf - 648 KB) |
| Germany: Change In Sourcing Period and Valuation Date of Stock Options 14 November 2006 • Contributed By: Deloitte |
| Germany: Change in Sourcing Period and Valuation Date of Stock Options 1 November 2006 • Contributed By: Deloitte |
September 2006 |
| Germany: German Tax Court Ruling Reduces the Allowable Exercise Period for Options to Benefit from Favorable Income Tax Rate 5 September 2006 • Contributed By: PricewaterhouseCoopers |
August 2006 |
| Germany: Germany to Enact New Anti-Discrimination Act Prohibiting Discrimination Based on Age 28 August 2006 • Contributed By: Baker & McKenzie |
| Germany: Debate Over the Exact Point of Taxation of Employee Shares Awards 21 August 2006 • Contributed By: PricewaterhouseCoopers |
March 2006 |
| Germany: Revised Social Tax Payment Date 30 March 2006 • Contributed By: Deloitte |
| Germany: Proposed Legislation Changes Rules Effecting Option Sourcing and Capital Gain Determination 27 March 2006 • Contributed By: PricewaterhouseCoopers |
August 2005 |
| Germany: Relevant Tax Date for the Exercise of Stock Options 16 August 2005 • Contributed By: Deloitte |
| Germany: Tax Authorities Issue Ruling on the Timing of Taxation of Stock Options 16 August 2005 • Contributed By: PricewaterhouseCoopers |
November 2003 |
| Germany: German Lawmakers Approve Tax Changes to Boost Economy 10 November 2003 • Contributed By: PricewaterhouseCoopers |
May 2003 |
| Germany: Targeting Executive Pay 30 May 2003 • Contributed By: June Anne Burke, William Mercer |
| Germany: German Ministry of Finance Decree Impacts Share Plans 30 May 2003 • Contributed By: Deloitte & Touche |
March 2003Germany: Changes to Capital Gains Taxation 20 March 2003 December 2002Germany: Changes in Capital Gains Regime Expected 2 December 2002 October 2002Germany: Postponement of Individual Income Tax Reduction 2 October 2002 September 2002Germany: Tax Ruling – Taxation of Sale of Stock 3 September 2002 July 2002Germany: Availability of Tax-Favored Treatment for Employee Stock Purchase and Restricted Stock Plans 22 July 2002 June 2002Germany: Disclosure and Corporate Governance Standards Published 5 June 2002 August 2001Germany: Data Privacy Legislation 10 August 2001 |