Employee participation – innovative compensation systems

For companies aiming to achieve an attractive competitive position and encourage employee retention, employee participation through tailor-made and flexible compensation systems are crucial. Such models include, for example, employee profit or equity sharing plans, flexible working models or company-specific occupational pension schemes.
The Rödl & Partner experts provide advisory on the conception and implementation of employee compensation systems from a legal, tax and social security standpoint and on the associated effects on companies and employees at home and abroad. We assist you in staying on top of complex issues of national and international law and so help minimise the tax and social security risks arising from the use of compensation systems.

Comprehensive consulting services for your customised compensation system

The range of Rödl & Partner consulting services in the area of innovative compensation includes not only the creation of new compensation models tailored to the needs of your company but also the adjustment of existing models to account for the latest developments and business requirements, including defence in case of audits. Of course, we also assist executives – especially in the international context – in optimising the (tax) treatment of their earnings.
Our consulting services for innovative compensation systems include:
  • National and international social security optimisation for companies and executives
  • Short-term incentives (e.g. profit-sharing bonuses, bonus payments, payments in kind) 
  • Long-term incentives (employee stock ownership plans)
  • National and international stock-based compensation models, e.g.:
    • Stock options
    • Stock Appreciation Rights/SAR
    • Convertible bonds
    • Phantom stocks
    • Restricted stock units
  • Non-stock-based compensation models (e.g. profit participation rights, dormant equity holding)
  • Special compensation models for executives and managing directors (executive compensation)
  • Tax optimisation for globally active executives
  • Split salary agreements
  • Compensation systems as a whole and compensation packages
  • Obtaining binding advance rulings from tax authorities and social security institutions
  • Recognition and valuation of stock-based compensation models according to IFRS and US-GAAP
  • Valuation and treatment of stock-based plans within the framework of business transactions and restructuring measures
  • Deferred compensation, i.a. working time accounts / working life models
  • Pension schemes
    • Implementation of pension schemes
    • Restructuring of existing pension schemes
    • Transformation of long-term incentives


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Dr. Rolf Leuner


+49 911 9193 1212

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