In the U.S. they have something called 83b election, relevant when a founder have shares that are vested. To my understanding, one must file this election shortly after the company is founded, otherwise he is taxed when the shares vest!

(Say after 1 year you vest 25% shares and your company is worth 4M due to a round of funding, you should pay personal taxes on 1M of income on the spot!).

Do we have something similar in Germany? Is there a German analogue of this or there is no tax for vested shares?

To clarify, the founder is still in the company and he is not selling shares or leaving the company. Moreover I'm referring to the so called reverse vesting, in which the founder acquire all the shares at the foundation act, but leaving earlier than a vesting period triggers a "call option" for a percentage of his shares.

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