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DEU-2009-L-86739
Breadcrumb
Title_of_text
Act concerning tax incentives for employee owned enterprises (Employee Owned Enterprises Act).
Main Region
First Region
Country(ies)
Germany
Subjects (Classification)
Cooperatives
Adopted on (Date of text)
2009-03-07
Scope of text
National
Type of legislation (Type of text)
Law, Act
Second Region
Original title
Gesetz zur steuerlichen Förderung der Mitarbeiterkapitalbeteiligung (Mitarbeiterkapitalbeteiligungsgesetz)
Abstract/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.
Entry dates region
Date of entry into force
2009-04-01
--
Gradual Entry dates region
Date of gradual entry into force
2008-12-26
Article 4
Electronic region
Electronic source title
Bundesgesetzblatt on-line
Author
Bundesanzeiger Verlag
Country
Germany
URL
http://www1.bgbl.de/
File
07.03.2009.pdf (PDF)
Serial region
Serial title
Bundesgesetzblatt I
Date
2009-03-11
Volume
vol. 12
Page range
pp. 451-455