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Holding of shares by employees generally marks pertaining to labour law a partnership relationship between coworkers and enterprises, going beyond a relationship. The inclusion can set on the level of the management and extend up to the participation of the coworkers in the enterprise capital.

The holding of shares by employees on the level of the management flows into a partnership culture of the enterprise. Motives are usually the improvement of communication, the participation in innovation processes or an customer-oriented adjustment of the enterprise.

Large forms of the holding of shares by employees extend to the ranges of success or financial participation. The profit sharing takes introduction as form of the variable remuneration of coworkers increasingly in working sphere and finds recently also consideration in collective agreements (e.g. ERA within the range of the metal and electrical industry).

Financial participation cover against it the insert of moneys at the enterprise. Here are loan forms (coworker loan, coworker assets), mezzanine participation forms (silence participation, benefit right, indirect participation) or participation in own capital funds (staff share, GmbH participation, cooperative participation).

In the range of the profit sharing stand usually personal or financialeconomical goals and motives in the foreground. To call e.g. are along-business acting of the coworkers, the stabilization of the Unternehmensfinanzierung or the age precaution of the coworkers.

see also: Indirect participation

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