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Carried Interest im Arbeitsrecht : Insbesondere zur Beruecksichtigung des Carried Interest bei der Berechnung von Abfindungen nach Paragr. 10 KSchG.
・ISBN 978-3-428-18416-3 Brosch. EUR 79.90
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電子版あり 大学・学術機関向け電子ブック（eBook）ISBN 978-3-428-58416-1
| 著者・編者 | Pretzel, Severin, |
|---|---|
| シリーズ | Abhandlungen zum deutschen und internationalen Arbeits- und Sozialrecht |
| 出版社 | (Duncker, GW) |
| 出版年月 | 2022.04 |
| ページ数 | 208 S. |
| 言語 | GER |
| ニュース番号 | ＜678-692＞ |
解説
≫Carried Interest and Employment Law. In particular on the Consideration of Carried Interest in the Calculation of Severance Payments according to Sec. 10 of the German Dismissal Protection Act.≪: Carried interest refers to a form of profit participation for the managers of private equity funds, which is not paid by the employer, but is given to the fund managers as a distribution via a separate investment company, disproportional to the fund managers’ own capital investments. In light of this legal structure, this paper addresses the question of whether the carried interest becomes part of the employment relationship between the fund manager and his employer and must be therefore taken into account when calculating the severance pay, or whether these are separate legal relationships.