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Stock Option Pläne für Führungskräfte: Untersuchung und steuerrechtliche Behandlung in Deutschland

Stock Option Pläne für Führungskräfte: Untersuchung und steuerrechtliche Behandlung in Deutschland

          
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About the Book

Inhaltsangabe: Einleitung: Stock Options verkörpern für den Inhaber das Recht, zu einem festgesetzten Zeitpunkt oder während einer festgesetzten Frist eine bestimmte Anzahl von Aktien zu einem vorher bestimmten Preis (Ausübungspreis) zu kaufen. Die Ausübung dieser Option ist dann sinnvoll, wenn der Marktpreis der Aktie zum Ausübungszeitpunkt über dem Ausübungspreis liegt. Wird die Option bis Fristende nicht ausgeübt, so verfällt sie. Als Gegenleistung für die Einräumung der Chance auf den begünstigten Bezug der Aktien erhält der Verkäufer der Option (Stillhalter) vom Käufer eine Optionsprämie. Stock Options, im deutschen Sprachgebrauch als Aktienoptionen bekannt, stellen einen Teil der erfolgsbezogenen, variablen Vergütung dar. Die Übersetzung des englischen Begriffs „stock option plan" in „Aktienoptionsplan" ist jedoch insofern unglücklich, als der Begriff der Aktienoption den Charakter der aus dem angloamerikanischen Bereich stammenden „stock options" nur unvollkommen wiedergibt. Gleichwohl ist die Bezeichnung allgemein üblich. Aus Gründen der Einfachheit werden daher auch in der vorliegenden Arbeit Begriffe „stock options" und „Aktienoptionen" synonym verwandt. Im Ausland ist man mit der Einführung von Stock Option-Plänen schon seit mehr als zwei Jahrzehnten erfolgreich. In den USA wurden diese bereits Ende der 60er Jahre bei jungen innovativen Unternehmen eingeführt, um fähige Führungskräfte zu gewinnen. In den letzten Jahrzehnten wurden von der US-Regierung solche Modelle steuerlich begünstig, die den Erwerb von Aktienoptionen für alle Unternehmensmitarbeiter vorsahen. Im Jahr 1997 verfügten in den USA etwa 80% der 500 größten Unternehmen über Stock Option-Pläne. Heutzutage entlohnen schätzungs-weise 2000 US-amerikanische Gesellschaften, darunter z.B. Microsoft, Merck & Co. und Pepsi & Co sowie einige Technologieunternehmen der New Economy alle Mitarbeiter auch in Stock Options. In Großbritannien und Frankreich sind Stock Options mittlerweile ebenfalls we


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Product Details
  • ISBN-13: 9783838698175
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Weight: 118 gr
  • ISBN-10: 3838698177
  • Publisher Date: 07 Sep 2006
  • Height: 210 mm
  • No of Pages: 82
  • Series Title: German
  • Sub Title: Untersuchung und steuerrechtliche Behandlung in Deutschland
  • Width: 148 mm


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