Schlagwort: Mitarbeiterprämien

Lohnsteuer Update: Was bringt das Abgabenänderungsgesetz 2024 für Arbeitgebende und Mitarbeitende?

7 Aug. 2024

Das Abgabenänderungsgesetz 2024 (AbgÄG 2024) wurde vom Nationalrat am 10. Juli 2024 beschlossen. Welche Änderungen bringt das AbgÄG 2024 für Lohnsteuerpflichtige mit sich? Abgaben- und beitragsrechtliche Begünstigung auch für „Phantom Shares“ „Phantom Shares“ (virtuelle Unternehmenswertanteile) sollen bei Erfüllen der einschlägigen Voraussetzungen bis Ende 2025 in eine Start-Up Mitarbeiterbeteiligung umgewandelt werden können, ohne dass es […]

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