Video course
Employee Equity.
ESOP, VSOP, actual shares, options and employee participation structures: which model fits, how vesting works and which tax questions usually matter. Across nine episodes.
The videos walk through structure choice, vesting, leaver clauses and the practical implementation questions that come up in startup teams.
Series
Employee equity in a practical structure
The series helps you distinguish clearly between ESOP, VSOP, stock options and actual equity. Each episode works on its own, but the sequence is designed to build step by step.
The videos are in German.
Legal status: the videos date from 2024. The episodes on VSOP, vesting and leaver provisions therefore do not yet reflect the judgment of the German Federal Labour Court of 19 March 2025 (10 AZR 67/24) on the forfeiture of vested virtual options after an employee leaves. The current position is explained on the page of the vesting simulator.
Video course
Employee Equity, Episode 1
Was ist Mitarbeiterbeteiligung? Einleitung
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Focus
What the series concentrates on
Employee equity rarely fails because of a single buzzword. In practice, the harder part is keeping the economic objective, the legal implementation and the tax consequences clearly separated.
That is exactly where the series starts. It compares the main models, explains typical vesting logic and shows what matters for startups from the perspective of the company, the founders and the team.
Quick overview
Typical questions covered in the series
Continue with
Useful next steps from the series
If you want to connect one episode to financing-round mechanics or to a broader venture capital context, these pages are a practical next stop.
Venture Capital
Shows how employee equity ties in with financing rounds, term sheets and investment documentation.
Open page RecommendedStartup Funding Video Course
For episode 10: vesting in the context of financing rounds and founder arrangements.
Open series RecommendedVesting Simulator
Simulates vesting schedule, cliff and good/bad leaver scenarios with your own numbers.
Open toolContact
Setting up employee equity cleanly?
We advise on vesting, leaver clauses and the legal implementation of employee equity programmes under German law.