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Employee Participation Agreement

Empower your employees with customised virtual participation programmes. We support you with the implementation.

VSOP

Online coaching on the topic of virtual participation plus examination of the corporate law requirements for the implementation of a virtual participation programme in your GmbH (max. 4 hours of coaching or legal advice included in the price).

from
1349
( plus VAT. )

What you get

Coaching virtual participation

Do you want to set up a virtual participation program for your employees? In a 2-hour online coaching session, we will provide you with all the important information and specific answers to your questions.

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Legal advice only from lawyers

Legal advice is only provided by lawyers. Usually by the experts at Tax&Legal digital, Lahann, Pikolleck & Partner, Rechtsanwälte und Steuerberater, PartG.

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Term Sheet

We work with you to create a term sheet in which we define the key points for your virtual participation program. The hourly quota for this is 2 hours. If we need more time for the creation, we will coordinate this individually with you and offer further processing at an hourly rate of 150.00 € net.

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Company law audit

We check the corporate law requirements for the establishment of your virtual participation program, e.g. shareholder or advisory board resolution or veto rights. We will send you a list of documents that you need to provide us with for the test. The hourly quota for this is 2 hours. If we need more time for the review, we will discuss this with you individually and offer further processing at an hourly rate of €150.00 net.

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Preparation of contract documents

We create the individual contractual documents for your virtual participation program based on the key data that we have defined together in the term sheet. This includes the plan conditions and a sample for an individual offer letter. The hourly quota for this is 3 hours. If we need more time for the creation, we will coordinate this individually with you and offer further processing at an hourly rate of 150.00 € net.

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Implementation under company law

We draft the necessary documentation for you to implement your virtual participation program securely, for example a resolution of the shareholders' meeting or the advisory board. The hourly quota for this is 2 hours. If we need more time for the creation, we will coordinate this with you individually and offer further processing at an hourly rate of 150.00 € net.

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Additional services

Contract texts for VSOP in German and English

We create contract texts for VSOP in both German and English.

300

( plus VAT. )

Tax cross-check

1 hour of tax coaching on your company structure. A maximum of 1 hour of coaching, tax and legal advice is included in the price. If we need more time for this service, we will discuss this with you individually and offer further processing at an hourly rate of € 150.00 net. Tax cross-check only by tax consultants.

99

( plus VAT. )

Total price

1349

( plus VAT. )

What we stand

Digitale Gründung is a team that drives new digital solutions so that you can concentrate fully on YOUR business.

No hidden costs

No hidden costs

We help you through the start-up process in a structured and cost-efficient manner.

Made in Germany

Made in Germany

Developed and operated in Germany for maximum security and data protection

Independent

Independent

We advise you independently, quickly and transparently

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FAQ

What is a VSOP / VSIP / ESOP?

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VSOP / VSIP and ESOP are forms of employee participation. VSOP stands for Virtual Stock Option Plan. And VSIP stands for Virtual Share Incentive Plan. Both are virtual shareholdings in which employees participate in the development and increase in value of the company without becoming shareholders. The VSOP or VSIP gives employees purely contractual payment entitlements. The contractual provisions of a VSOP or VSIP can vary greatly in detail. ESOP stands for Employee Stock Option Plan. In an ESOP, employees receive options on real shares in a company.

What is a virtual participation?

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Virtual participation is a form of employee participation. The special thing about this is that virtual shares give rise to purely contractual claims. Employees therefore do not become shareholders. Nevertheless, they participate in the increase in value of the company. In the event of an exit, for example if the company is sold, the employees receive a share of the purchase price from their virtual participation.

What are the benefits of virtual participation?

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The aim of virtual participation is to enable employees to participate in the development and value enhancement of the company. This is intended to motivate them to make a personal contribution to the company and deliver outstanding performance. Because if the company develops well thanks to their commitment, the employees themselves also benefit. In addition, a virtual shareholding offers an incentive to stay with the company until the end in order to receive a share of the proceeds in the event of an exit. Virtual shareholdings can also be specifically agreed as a remuneration component. For example, individual employees can be offered a virtual share instead of a higher salary.

What are virtual shares?

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Virtual shares are not real GmbH shares. They are issued to employees in particular as part of a virtual shareholding. In the event of an exit, i.e. if the company is sold, the employees receive a share of the proceeds for their virtual shares. This means that part of the purchase price is paid out to the employees.

What are the tax implications of virtual shareholdings?

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Virtual shareholdings of employees are considered a salary component for tax purposes. If employees receive a payment from their virtual shares, this is subject to income tax. Employees' income will often be particularly high in the year in which they receive a payment from the virtual participation, so that they reach the top tax rate of 42% or even the so-called wealth tax of 45%. Virtual shareholdings must also be taken into account for social security contributions. If applicable, taxes may arise here. Virtual participations are therefore not tax-optimised. However, their major advantage from a tax perspective is that they do not trigger dry income. The tax burden is therefore only incurred when the employees actually receive a payment from the virtual participation.