Employee shares are tax free up to EUR 3,000.
Since 1 January 2016, the Austrian Income Tax Act has supported employee participation in their employers' companies through a tax exemption on the resultant benefits of up to a maximum annual amount of EUR 3,000 (previously EUR 1,460). The related shares must be retained for at least five years.
We would explicitly like to point out that the data and calculations given in this report are historic values, which do not permit any conclusions regarding future developments or value stability. No claim is made as to completeness. The information in this publication does not constitute a financial analysis or a recommendation for investment by Wiener Börse AG. This information is marketing communication and has not been prepared in accordance with any legal requirements designed to promote the independence of investment research; neither is this report subject to any prohibition on trading following the dissemination of investment research.