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- Title
Zur Besteuerung von Stock Options im Fall des Ansässigkeitswechsels.
- Abstract
The article deals with the tax consequences of exercising stock options when changing residence. It is stated that the taxable benefits from exercising stock options only arise at the time of exercise. In cross-border situations, any possible exemption of income under tax treaties depends on the activity during the earning period. Under German law, income from stock options is subject to taxation. However, the tax court mistakenly assumed that Germany is not the residence state according to the Germany-USA Double Taxation Agreement of 1989/2008. The discussion revolves around whether residence during the earning period or at the time of actual exercise of the option is relevant. The right to tax is limited to the extent that the activity during the earning period was carried out in the USA. The text addresses various legal aspects related to the taxation of stock options and refers to a judgment of the Federal Fiscal Court and a constitutional complaint.
- Subjects
GERMANY; STOCK options; TAX courts; CONSTITUTIONAL courts; LEGAL judgments; FEDERAL courts; EMPLOYEE stock options
- Publication
FinanzRundschau, 2024, Vol 106, Issue 8, p388
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2024-1060807