The Finance Committee of the National Council has today decided to extend the transitional regulation for virtual employee participation (Phantom Shares). Startups can thus convert existing Phantom Shares into genuine employee participation tax-neutrally by the end of 2026. The measure applies retroactively from January 1, 2026 and will be finally decided by the National Council tomorrow. Crucially: no immediate taxation occurs during the conversion—tax treatment only takes place later when

Tag-uri: Austria