The gratuitous transfer of shareholdings to managers as part of company succession

The gratuitous transfer of company shares to managers should always be kept in mind as a strategic instrument of corporate succession - but what are the tax consequences associated with this? The Federal Fiscal Court recently dealt with this topic and set the course for the tax treatment. Dr. Sebastian Löcherbach analyzes the effects of the ruling and highlights the key tax law issues in his current article in the tax board Der Betrieb.