Worldwide | www.globalequity.org

GEO DACH Chapter Contacts:
E-mail: GEOdach [at] globalequity [dot] org

Austria
Imke Gerdes
Baker & McKenzie
Diwok Hermann Petsche
Rechtsanwälte GmbH

Germany:
Dr. Karsten Umnuß
Ernst & Young Law GmbH

Britta Schmitt
Ernst & Young AG

Switzerland
Michael Sterchi
KPMG Ltd

Germany

Looking for more information on this country?
Contact GEO at GEOdach [at] globalequity [dot] org

ARTICLES OF INTEREST		GLOBAL UPDATES		COMMUNITY CORNER
Click here to view a list of all articles worldwide in reverse chronological order Germany DE 2012-03 Shares From Aixtron Stock Option Program to be Traded Under Separate ISIN Germany CH & DE & US 2012-03 No More A-bonuses for Investment Bankers as Credit Suisse, Deutsche Bank, JPMorgan Cut Pay by up to 40% Germany DE 2012-02 Daimler Decreases Chief Zetsche's Pay After Record Profit Germany DE 2011-10 Remuneration of works council members: impermissible advantages Germany DE 2011-04 German tax aspects of secondments Germany DE 2011-03 German taxation of equity incentives Germany DE 2010-07 Great success of Ingenico's employee shares plans Germany DE 2010-03-07 Determinants of Executive Compensation – Empirical Evidence from German Prime Standard Firms Germany DE 2010-01-24 Siemens, ThyssenKrupp seek shareholder vote on pay Germany DE 2009-11-29 Daimler scraps staff stock bonus plan, to pay cash Germany DE 2009-11-15 Commerzbank introduces new compensation system Germany DE 1009-10-25 DSW Asks Siemens, Others to Give Shareholders ‘Say on Pay’ Germany DE 2009-10-04 RWE Buys Own Shrs For Up To EUR38.5M For Worker Program Germany DE 2009-09-19 Stricter Rules for Remuneration of Management Board Members in German Stock Corporations Germany DE 2009-09-07 Bankers should pay for crisis, including option holding period change: finance minister Germany DE 2009-08-10 German Employees Exchange Wage Cuts for Equity Germany DE 2009-07-11 German Official Says Recession May Have Ended Germany DE 2009-06- 02 Move for German Investors to Vote on Pay Germany DE 2009-04-27 Investor Sentiment Increases to Two-Year High Germany DE 2009-03-24 Erste Group Bank share plan Germany DE 2009-03-09 German Coalition Agrees on Minor Executive Pay Curbs Germany DE 2008-12-15 Siemens to take former directors' options Germany DE 2008-11-10 Recent Federal Labor Court Decisions Regarding Option Plans Germany DE 2008-09-14 Germany to boost share ownership Germany DE 2008-05-28 German SPD seeks to limit top managers’ pay		Germany : DE 2011-10 Proposed increase in Social Insurance contribution ceilings for 2012 21 October, 2011 Contributed by: KELLER MENZ Germany : DE 2011-10 Tax treatment of board directors: office staff, office space and cars 21 October, 2011 Contributed by: KELLER MENZ Germany : DE 2011-04 Working in different EU countries can create pension entitlement in multiple states 27 April, 2011 Contributed by: - KELLER MENZ Germany : DE 2011-03 Parental leave periods do not count towards company pension payments 29 March, 2011 Contributed by: Abbiss Cadres Germany : DE 2011-03 Germany German social security contributions for 2011 29 March, 2011 Contributed by: Abbiss Cadres Germany : DE 2011 Expenses claims for temporarily posted employees 29 March, 2011 Contributed by: Abbiss Cadres Germany : DE 2009-12 Taxation of Reimbursed Business Expenses 8 December, 2009 Contributed by: Deloitte Germany : DE 2009-02 Germany: Changes With Respect to Taxation on the Sale of Shares 2 February, 2009 Contributed By: Linklaters Germany : DE 2008-03 Special tax rate applicable to the gain from the exercise of stock options 3 March, 2008 Contributed By: PricewaterhouseCoopers Germany : DE 2008-01 Germany: Clarification on Employment Law In Relation to Stock Option Plans 1 January, 2008 Contributed By: Deloitte		Equity Awards Gone Public, What Companies need to know when preparing for an IPO 05-2012 10 May, 2012 Certified Equity Professional Institute Website Link to the Job Analysis Survey 04-2012 2 May, 2012 Buck’s iQuantic© Global Long-Term Incentive Practices Survey 24 April, 2012 OptionEase Announces Strategic Alliance with Stock & Option Solutions, Inc. 04-2012 23 April, 2012 Vodafone Updates Reward Website with Mobile Version UK 2012-04 7 April, 2012 Global Share Alliance Grows with Addition of North American Share Registrars 03-2012 26 March, 2012 How Much Are Your Stock Options Worth? 03-2012 18 March, 2012 2012 Deloitte Global Share Plan Survey 15 March, 2012 UBS Enhances Partial Administration Offering with EASi for Performance‐based Plans 03-2012 9 March, 2012 Financial Times Chief US Commentator Edward Luce to Speak at the 13th Annual Global Equity Organization Conference WW 2012-03 7 March, 2012 Seasoned Industry Veteran Danyle Anderson Takes the Helm at the Global Equity Organization 03-2012 6 March, 2012 Baxi Partnership acquires RM2 Partnership 01-2012 20 January, 2012 SocGen gets Repsol mandate 01-2012 16 January, 2012 Best-Selling Business Author and Business Leader Richard Moran Joins EASi’s Board of Directors 01-03-2012 3 January, 2012 The Beyster Symposium & The Mid-Year Fellows Workshop in Honor of Louis O. Kelso 6 December, 2011 Governance and Design Survey Highlights 11-2011 1 November, 2011 Technology enhancements help Schwab stock plan clients more effectively manage equity compensation plans 11-2011 1 November, 2011 EASi’s Integrated Payroll Interface Raises the Bar on Automation 2011-10 27 October, 2011 EASi Ranked Number 174th Fastest Growing Company in North America on Deloitte’s 2011 Technology Fast 500™ 2011-10 26 October, 2011 Equity awards gone public - What companies need to know when preparing for an IPO 10-2011 24 October, 2011 EASi Makes CEP Honor Roll with Ten Certified Equity Professionals 7 October, 2011 Corporate Partner Michael Flynn Joins Gibson Dunn's Orange County Office 09-2011 8 September, 2011 2011 Global Equity Incentives Survey - Executive Summary - Now Available 09-2011 8 September, 2011 EASi's Growth Continues on all Fronts — Billing, Hiring, Customers and Participant Numbers Shoot Up in Q2 8 September, 2011 Killik Employee Services to sponsor ifs ProShare Annual Awards 08-2011 23 August, 2011 Equilar Study: Change-in-control Cash Severance Analysis 08-2011 18 August, 2011 2011-08 Equiniti launches online employee share portal 10 August, 2011 2011-08 Morgan Stanley Smith Barney Establishes Universal Direct Broker Interface Connection to EASi's World-Class Stock Plan Management Solution 10 August, 2011 2011-08 UBS's Technology Enhancements Continue to Make Equity Compensation Plan Administration Easier for its Corporate Clients 3 August, 2011 UK Deloitte seminar Announcement? 08-2011 2 August, 2011 American Coalition of Stock Plan Administrators 2 August, 2011 Monidee Wins International Accolades for ForFarmers Internal Exchange 06+2011 27 June, 2011 Range of Methodologies for Risk and Performance Alignment of Remuneration 06-2011 24 June, 2011 EASi Service Pack Delivers Greater Flexibility to 700 Customers Worldwide 06-2011 1 June, 2011 Charles Schwab Launches Brokerage and Banking Mobile Deposit for iPhone® 006-2011 1 June, 2011 ifs ProShare to host seminar on "Remuneration in the Financial Services Industry” 05-2011 10 May, 2011 Industry Pioneer Carine Schneider Joins EASi as CEO Vito Palmieri to Become Executive Chairman 15 April, 2011 Senior Account Manager Reward Plan Services 13 April, 2011 Charles Schwab launches equity award consultation team for corporate stock plan clients 03-2011 22 March, 2011 Fidelity gives advisers trove of potential client names 03-2011 15 March, 2011 Professor Who Expanded the Study of Employee Ownership Will Hold Endowed Chair 2011-03 1 March, 2011 Say-When-on-Pay Proposal Findings 02-2011 23 February, 2011 Slump in markets, right time for ESOPs 02-2011 8 February, 2011 BNY Mellon Shareowner Services and King Worldwide Enter into Strategic Alliance 02-2011 8 February, 2011 The Latest on Compensation and Governance Matters, SEC Alert for Equilar Clients 02-2011 4 February, 2011 UBS Wealth Management Americas today announced the delivery of a number of enhancements for their equity compensation plan services business. 02-2011 3 February, 2011 Global Shares Celebrates 5 Years 02-2011 1 February, 2011 Global Shares announces new Asian Client Relations Manager 02-2011 1 February, 2011 Lukas Kolff, former Apollo partner, joins Global Shares Board and his firm, Bowline Capital Partners, makes a strategic investment to support Global Shares’ growth 02-2011 1 February, 2011 1099 Software for Forms 3921 and 3922 Released by WorldSharp 2011-02 31 January, 2011 Twitter Is Issuing So Many Options It Needs To Hire Someone To Keep Track 2011-01 26 January, 2011 Fidelity prepares for new cost-basis rules US 2010-12 20 December, 2010 Joseph R. Blasi Named First J. Robert Beyster Professor of Employee Ownership at Rutgers’ School of Management and Labor Relations US 1210-12 20 December, 2010 Morgan Stanley Smith Barney Congratulates Clients Telefonica, Henderson Global Investors & Wolfson Microelectronics on ifsProShare Awards 9 December, 2010 Global Mobility Handbook 2010 Edition Special Edition in support of the important work of the International Organization of Employers 6 December, 2010 Free Kleinwort Benson debate on employee share ownership 2010-11 22 November, 2010 Dodd-Frank Act: The importance of putting ceo pay multiples into context 11-2010 16 November, 2010 Share scheme industry celebrates while Royal Mail heading for massive share ownership plan UK 11-2010 15 November, 2010 Equiniti and BNY Mellon to form share scheme alliance 2010-11 2 November, 2010 Monidee North America Corp. and Friends Team Up for Make-A-Wish® Donation 2010-10 5 October, 2010 Rightmove to manage its executive share plans in-house 2010-10 5 October, 2010 Charles Schwab Announces Plans to Launch Equity Award Consultation Team for Corporate Stock Plan Clients 27 September, 2010 Corporate Stock Plan Sponsors Rate Stock Plan Administration Service Providers 2010-09 20 September, 2010 Linklaters and Clifford Chance top The Legal 500 in employee share schemes 2010-09 15 September, 2010 COMPUTERSHARE ACQUIRES STAKE IN SOLIUM 24 August, 2010 The 18th Annual NASPP Conference 17 August, 2010 Multiple Compensation Consultants and CEO Pay 08-2010 10 August, 2010 NCEO Call for submissions 13 July, 2010 CEP Institute Announces the 2010 Marilyn Perkins Claassen Scholarship Application 28 June, 2010 Computershare and Creative Printing Services Collaborate on a Full Suite of Regulatory Required Communication Services 2010-06-07 8 June, 2010 Global Shares announces the results of the Fourth Annual Global Stock Plan Administration Survey 05-19-2010 19 May, 2010 AST Equity Plan Solutions Hires John Hammond as Senior Vice President of Strategic Initiatives 05-09-2010 11 May, 2010 RBC Delivers Pioneering Employee Savings Scheme For Kharafi National Employees 30 March, 2010 Global Shares and Buck Consultants are pleased to announce the launch of the Annual Global Stock Plan Administration Survey 2 March, 2010 Equilar Executive Compensation Summit 2 March, 2010 Computershare completes acquisition of HBOS employee equity solutions from LLoyds Banking Group 17-02-2010 16 February, 2010 E&Y: IFRS 2 Share-based payment – The essential guide 11 December, 2009 SOS Introduces Modification Accounting Programs Suite 22-11-2009 23 November, 2009 Moving Beyond the Financial Crisis: 2009/2010 Report on Executive Pay 11-15-2009 16 November, 2009 SOS Introduces Modification Accounting Programs Suite 10-15-2009 16 November, 2009 Morgan Stanley Smith Barney new Hire Announcement - September 2009 30 September, 2009 UBS CEFS Awarded ISO 27001 Certification for Information Security Management Systems - 29 September 2009 29 September, 2009 Melanie Tom-Warner Joins UBS As Head of Client Management for CEFS - 2 July 2009 2 July, 2009 Watson Wyatt, Towers Perrin in $3.5 Billion Merger - 30 June 2009 30 June, 2009 Mercer Launches ‘Equity Choice’ Tool - 30 June 2009 30 June, 2009 Morgan Stanley And Citi Launch Joint Venture Morgan Stanley Smith Barney - 1 June 2009 1 June, 2009 UBS Corporate Employee Financial Services Enhances Technology Platform, Benefits Companies Using Transcentive® Software 13 May, 2009 James W. Taylor and his team The Taylor Group Join UBS, Bringing Worldwide Experience - 21 April 2009 21 April, 2009 EASi First to Market with Accounting Support for Stock Option Repricing - 21 April 2009 21 April, 2009 farth Shaw Adds Team of Employee Benefits & Executive Compensation Attorneys to New York Office - 23 March 2009 23 March, 2009 EASi Updates Stock Plan Administration Software - 23 March 2009 23 March, 2009 Robert J. Callanan, Jr., joins UBS as firm expands Corporate Employee Financial Services business - 12 March 2009 12 March, 2009 William L. Schoff and team at The Schoff Group join UBS - 12 March 2009 12 March, 2009 Plan Sponsors Rate Equity Compensation Plan Administration Service Providers in Group Five Study - 6 February 2009 6 February, 2009 Global Shares welcomes new VP, North America Business Development and a Sr. Manager, Plan Administration - 5 February 2009 5 February, 2009 E*Trade Launches Equity Edge 8! - 5 February 2009 5 February, 2009 EASi and Business Builders form Strategic Partnership To Provide Solution for Stock Plan Management Compliance and Reporting - 4 February 2009 4 February, 2009 EASi Hits $5 Million Mark in 2008 Company Turns in Banner Year Performance - 29 January 2009 27 January, 2009 Transcentive Rolls Out New Equity Plan Solutions - 26 January 2009 26 January, 2009 UBS Corporate Employee Financial Services continues to expand its Executive Management Team - Introducing Michael Barry - 22 January 2009 22 January, 2009 2008 Buck Consultants/Global Shares Stock Plan Administration Survey 01-15-2007 15 January, 2009 Equilar® Executive Compensation Trends - January 2009 4 January, 2009 Separate Equilar® Studies Find CEO Bonuses Down and 10b5-1 Stock Trading Plan Use Up April 2008 2 April, 2008 EASi Launches Online Customer Service Tools: Extends Service Hours and Capabilities 03-05-2008 5 March, 2008 New Equilar® Study Finds CEO Bonuses Down 4.5 Percent 02-28-2008 28 February, 2008 Equilar® Releases New Study on Fortune 500 CEO Equity Awards in the Fourth Quarter of 2007 01-02-2008 2 January, 2008 EASi Celebrates Five Years in Business 12-05-2007 27 October, 2007