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Virtuelle Mitarbeiterbeteiligung by Severin Sarfert

Virtuelle Mitarbeiterbeteiligung

by Severin Sarfert
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Book cover type: Hardcover
  • ISBN13: 9783631711651
  • Binding: Hardcover
  • Subject: N/A
  • Publisher: Peter Lang D
  • Publisher Imprint: Peter Lang D
  • Publication Date:
  • Pages: 174
  • Original Price: GBP 35.0
  • Language: German
  • Edition: New
  • Item Weight: 359 grams
  • BISAC Subject(s): Labor & Employment

Start-ups in Deutschland beteiligen ihre Mitarbeiter vermehrt über sog. virtuelle Anteile (auch bekannt als Phantom Stocks oder Virtual Shares). Die Arbeit beleuchtet die rechtlichen Voraussetzungen und Folgen einer Einführung solcher virtueller Beteiligungsprogramme. Au erdem werden prozessrechtliche Zusammenhänge erörtert und steuer- und sozialversicherungsrechtliche Gesichtspunkte aufgezeigt. Im Mittelpunkt stehen dabei neben der AGB- und AGG-rechtlichen Zulässigkeit der Regelungen, deren Tatbestandsvoraussetzungen und Rechtsfolgen. Analysiert werden sog. Vesting- bzw. Leaver-Klauseln und Voraussetzungen und Höhe von Zahlungsansprüchen aus virtuellen Beteiligungen.

Severin Sarfert, geboren 1992 in Bonn, ist Rechtsanwalt in Düsseldorf. Er studierte an der Ruprecht-Karls-Universität Heidelberg und absolvierte sein Referendariat am Landgericht Köln. Er promovierte an der Universität zu Köln.

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