Nom original: | Gesetz zur steuerlichen Förderung der Mitarbeiterkapitalbeteiligung (Mitarbeiterkapitalbeteiligungsgesetz) |
Nom: | Act concerning tax incentives for employee owned enterprises (Employee Owned Enterprises Act). |
Pays: | Allemagne |
Sujet(s): | Coopératives |
Type de loi: | Loi |
Adopté le: | 2009-03-07 |
Entry into force: | |
Publié le: | Bundesgesetzblatt I, 2009-03-11, vol. 12, pp. 451-455 |
ISN: | DEU-2009-L-86739 |
Lien: | https://www.ilo.org/dyn/natlex/natlex4.detail?p_isn=86739&p_lang=fr |
Bibliographie: | Bundesgesetzblatt I, 2009-03-11, vol. 12, pp. 451-455 Bundesgesetzblatt on-line ![]() ![]() |
Résumé/Citation: | Incorporates provisions to enlarge employees share in enterprises ownership. Introduces Tax incentives for such entities into the existing Income Tax Law of 19 October 2002. |