{"id":36677,"date":"2025-03-31T15:33:48","date_gmt":"2025-03-31T13:33:48","guid":{"rendered":"https:\/\/turgerlegal.de\/uncategorized\/bag-entscheidet-ueber-virtuelle-aktienoptionen-im-kontext-von-karenzentschaedigung\/"},"modified":"2026-04-29T11:22:25","modified_gmt":"2026-04-29T09:22:25","slug":"bag-entscheidet-ueber-virtuelle-aktienoptionen-im-kontext-von-karenzentschaedigung","status":"publish","type":"post","link":"https:\/\/turgerlegal.de\/tr\/rechtsbeitraege\/bag-entscheidet-ueber-virtuelle-aktienoptionen-im-kontext-von-karenzentschaedigung\/","title":{"rendered":"Federal \u0130\u015f Mahkemesi, bekleme s\u00fcresi tazminat\u0131 ba\u011flam\u0131nda sanal hisse senedi opsiyonlar\u0131 hakk\u0131nda karar verdi"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"","protected":false},"author":3,"featured_media":36664,"menu_order":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[30],"tags":[2198,2205],"class_list":["post-36677","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-rechtsbeitraege","tag-arbeitsrecht","tag-volkan-erdogan"],"acf":{"header_address.Content":"","header_opening_hours.Content":"","header_phone_number.Content":"","child_entity.Value":"","001_page_meta.page_image10.Id":10,"001_page_meta.page_image9.Id":10,"001_page_meta.page_image8.Id":10,"001_page_meta.page_image7.Id":10,"001_page_meta.page_image6.Id":10,"001_page_meta.page_image5.Id":10,"001_page_meta.page_image4.Id":10,"001_page_meta.page_image3.Id":10,"001_page_meta.page_image2.Id":10,"001_page_meta.page_image1.Id":10,"0001_website_meta.site_logo.Id":458,"galleries_enabled.Value":"true","multi_language_maps_enabled.Value":"false","001_page_meta.featured_image_mobile.Id":36664,"001_page_meta.featured_image.Id":36664,"001_page_meta.content_image_3.Id":null,"001_page_meta.content_image_2.Id":null,"001_page_meta.content_image_1.Id":null,"parent_entity.Value":"Arbeitsrecht","type_entity.Value":"rechtsbeitraege","0001_website_meta.site_logo_inverted.Id":null,"02_hero_content.hero_image3.Id":null,"02_hero_content.image_hero_content3.Id":null,"02_hero_content.image_hero_content2.Id":null,"02_hero_content.image_hero_content1.Id":null,"heading_hero_benefit3.Content":"","heading_hero_benefit2.Content":"","heading_hero_benefit1.Content":"","heading_hero_slider.Content":"","02_hero_content.hero_image8.Id":null,"02_hero_content.hero_image7.Id":null,"02_hero_content.hero_image6.Id":null,"02_hero_content.hero_image5.Id":null,"02_hero_content.hero_image4.Id":null,"top_heading_hero.Content":"
TURGERLEGAL - Expertise. Zuverl\u00e4ssigkeit. Einsatzfreude<\/div>","02_hero_content.hero_image2.Id":null,"02_hero_content.hero_image1.Id":null,"hero_content_form_benefit2.Content":"","hero_content_form_benefit1.Content":"","hero_content_form_benefit3.Content":"","hero_content_form.Value":"","hero_gallery_enabled.Value":"false","main_heading_hero_cta.Value":"\/kontakt","main_heading_hero_cta.Attribute":"Kontakt","sub_heading_hero.Content":"Fachbeitrag im Arbeitsrecht","main_heading_hero.Content":"BAG entscheidet \u00fcber virtuelle Aktienoptionen im Kontext von Karenzentsch\u00e4digung","subheading_contact_form.Content":"","contact_area_contact_form_phone_text.Content":"","contact_area_contact_form_name_text.Content":"","contact_area_contact_form_message_text.Content":"","contact_area_contact_form_mail_text.Content":"","contact_area_contact_form_button_text.Content":"","contact_form.Value":"","contact_address.Content":"","opening_hours.Content":"","map.Value":"","heading_contact_form.Content":"","telephone.Value":"","e-mail.Value":"","e-mail.Attribute":"","calendly_enabled.Value":"false","contact_image_enabled.Value":"","contact_maps_enabled.Value":"","calendly_url.Value":"","calendly_url.Attribute":"","online_form_name.Content":"","online_form_source.Value":"","testimonial3_customer.Content":"","04_social_proof.testimonial1_image.Id":null,"04_social_proof.testimonial2_image.Id":null,"04_social_proof.testimonial3_image.Id":null,"04_social_proof.google_places_review_image.Id":null,"04_social_proof.social_proof_background_image.Id":null,"heading_social_proof.Content":"","google_places_id2.Value":"","google_places_id.Value":"","testimonial1_customer.Content":"","testimonial1_text.Content":"","testimonial2_customer.Content":"","testimonial3_text.Content":"","testimonial2_text.Content":"","custom_reviews_enabled.Value":"","anwalt_de_widgetcode.Value":"","anwalt_de_enabled.Value":"","google_places_enabled.Value":"","google_places_reviews_enabled2.Value":"","google_places_reviews_enabled.Value":"","google_places_review_url2.Value":"","subheading_social_proof.Content":"","google_places_review_url.Value":"","social_proof_enabled.Value":"true","social_proof_disclaimer.Content":"","benefit_1_text.Content":"","05a_benefit_area.benefit_3_image.Id":null,"05a_benefit_area.benefit_2_image.Id":null,"05a_benefit_area.benefit_1_image.Id":null,"05a_benefit_area_enabled.Value":"true","benefit_heading_enabled.value":"false","benefit_heading.Content":"","benefit_3_text.Content":"","benefit_3_heading.Content":"","benefit_3_icon.Id":"","benefit_2_text.Content":"","benefit_2_heading.Content":"","benefit_2_icon.Id":"","benefit_1_icon.Id":"","benefit_1_heading.Content":"","benefit_1_widgetcode.Content":"","benefit_2_widgetcode.Content":"","benefit_3_widgetcode.Content":"","intro_heading.Content":"BAG entscheidet \u00fcber virtuelle Aktienoptionen im Kontext von Karenzentsch\u00e4digung","intro_text.Content":"
\n

Das Bundesarbeitsgericht (BAG) hat mit seinem Urteil vom 27.03.2025 (8 AZR 63\/24) eine wichtige Frage zur Ber\u00fccksichtigung virtueller Aktienoptionen bei der Karenzentsch\u00e4digung gekl\u00e4rt. Diese Form der Verg\u00fctung kann zwar attraktiv sein, doch ihre rechtliche Einordnung ist entscheidend, insbesondere bei bestehenden Wettbewerbsverboten.<\/p>\n<\/div>","intro_gallery_enabled.Value":"false","05a_content_intro_enabled.Value":"true","overview_heading.Content":"","overview_text.Content":"","overview_cta_lead_in.Content":"","overview_cta.Attribute":"","overview_cta.Value":"","05b_content_overview_enabled.Value":"true","detail_heading_opt2.Content":"Fazit","05c_content_detail.image_product5.Id":null,"detail_text_opt2.Content":"

Es ist f\u00fcr Arbeitgeber und Arbeitnehmer essenziell, den Zeitpunkt der Aus\u00fcbung virtueller Aktienoptionen pr\u00e4zise zu dokumentieren. Nur Aus\u00fcbungen w\u00e4hrend des Bestehens des Arbeitsverh\u00e4ltnisses werden in die Karenzentsch\u00e4digung einbezogen. Erfolgt die Aus\u00fcbung nach dem Arbeitsende, wird dieser Verg\u00fctungsanteil bei der Berechnung der Entsch\u00e4digung nicht ber\u00fccksichtigt, was signifikante Auswirkungen auf die H\u00f6he der Entsch\u00e4digung haben kann<\/div>","detail_call_to_action_enabled.Value":"false","detail_slider_enabled.Value":"false","detail_heading.Content":"Hintergrund des Falls\n","detail_text.Content":"
\n

Ein Arbeitnehmer war seit dem 01.10.2019 bei seinem Arbeitgeber t\u00e4tig und bezog ein Jahresgehalt von 100.000 Euro. Zwischen den Parteien wurde ein nachvertragliches Wettbewerbsverbot gem\u00e4\u00df den \u00a7\u00a7 74 ff. HGB vereinbart. Im Verlauf des Arbeitsverh\u00e4ltnisses erhielt der Kl\u00e4ger virtuelle Aktienoptionen, die keinen Anspruch auf Aktien, sondern auf eine Barauszahlung begr\u00fcndeten und \u00fcber einen Zeitraum von vier Jahren \u201everdient\u201c werden mussten. Nach dem B\u00f6rsengang im September 2021 \u00fcbte der Kl\u00e4ger noch w\u00e4hrend seiner Anstellung die ersten Optionen aus. Das Arbeitsverh\u00e4ltnis endete am 30.06.2022. Danach setzte der Kl\u00e4ger die Aus\u00fcbung weiterer Optionsrechte fort.<\/p>\n

Der Kl\u00e4ger forderte, dass alle Zahlungen aus den virtuellen Aktienoptionen, auch die nach Beendigung des Arbeitsverh\u00e4ltnisses, bei der Berechnung der Karenzentsch\u00e4digung ber\u00fccksichtigt werden. Sowohl die Vorinstanzen als auch das Bundesarbeitsgericht lehnten diese Forderung ab.<\/p>\n<\/div>","detail_cta_lead_in.Content":"","detail_cta.Attribute":"Kontakt","detail_cta.Value":"\/kontakt","detail_heading_opt1.Content":"Urteil des Bundesarbeitsgerichts\n\n","detail_text_opt1.Content":"

\n

Das Bundesarbeitsgericht hat entschieden, dass Leistungen, die ein Arbeitnehmer w\u00e4hrend eines bestehenden Arbeitsverh\u00e4ltnisses aus einem Programm f\u00fcr virtuelle Aktienoptionen erh\u00e4lt, zu den zuletzt erhaltenen vertragsgem\u00e4\u00dfen Bez\u00fcgen gem\u00e4\u00df \u00a7 74 Abs. 2 HGB z\u00e4hlen. Diese Bez\u00fcge gelten als Entlohnung f\u00fcr die im Rahmen des Arbeitsverh\u00e4ltnisses geleistete Arbeit.<\/p>\n

F\u00fcr die Berechnung der Karenzentsch\u00e4digung m\u00fcssen diese Leistungen gem\u00e4\u00df \u00a7 74b Abs. 2 HGB herangezogen werden. Hierbei wird der Durchschnitt der letzten drei Jahre oder der Dauer der entsprechenden Vertragsklausel \u2013 im vorliegenden Fall waren es 33 Monate \u2013 ber\u00fccksichtigt. Entscheidend ist, dass die Optionsrechte w\u00e4hrend des Arbeitsverh\u00e4ltnisses im definierten Zeitraum des \u00a7 74b Abs. 2 HGB ausge\u00fcbt wurden. Leistungen, die aus der Aus\u00fcbung der Optionsrechte nach Beendigung des Arbeitsverh\u00e4ltnisses resultieren, fallen nicht unter die zuletzt bezogenen vertragsm\u00e4\u00dfigen Leistungen gem\u00e4\u00df \u00a7 74 Abs. 2 HGB und sind daher bei der Berechnung der Karenzentsch\u00e4digung nicht zu ber\u00fccksichtigen.<\/p>\n<\/div>","detail_cta_lead_in_opt1.Content":"NO_SHOW","detail_cta_opt1.Attribute":"NO_SHOW","detail_cta_opt1.Value":"NO_SHOW","05c_content_detail.image_person_slider3.Id":null,"05c_content_detail_enabled.Value":"true","detail_cta_lead_in_opt2.Content":"NO_SHOW","detail_cta_opt2.Attribute":"NO_SHOW","detail_cta_opt2.Value":"NO_SHOW","detail_heading_opt3.Content":"NO_SHOW","detail_text_opt3.Content":"NO_SHOW","detail_cta_lead_in_opt3.Content":"NO_SHOW","05c_content_detail.image_product1.Id":null,"detail_cta_opt3.Attribute":"NO_SHOW","05c_content_detail.image_product2.Id":null,"detail_cta_opt3.Value":"NO_SHOW","05c_content_detail.image_product3.Id":null,"detail_heading_opt4.Content":"NO_SHOW","05c_content_detail.image_product4.Id":null,"detail_cta_opt6.Attribute":"NO_SHOW","detail_cta_lead_in_opt4.Content":"NO_SHOW","detail_cta_opt4.Attribute":"NO_SHOW","05c_content_detail.image_product6.Id":null,"05c_content_detail.image_product7.Id":null,"detail_cta_opt4.Value":"NO_SHOW","05c_content_detail.image_product8.Id":null,"05c_content_detail.image_product9.Id":null,"detail_heading_opt5.Content":"NO_SHOW","detail_text_opt5.Content":"NO_SHOW","detail_cta_lead_in_opt5.Content":"NO_SHOW","detail_cta_opt5.Attribute":"NO_SHOW","detail_cta_opt5.Value":"NO_SHOW","detail_heading_opt6.Content":"NO_SHOW","detail_text_opt6.Content":"NO_SHOW","detail_cta_opt6.Value":"NO_SHOW","detail_text_opt4.Content":"NO_SHOW","05c_content_detail.image_staff_1.Id":null,"05c_content_detail.image_staff_2.Id":null,"05c_content_detail.image_staff_3.Id":null,"05c_content_detail.image_staff_4.Id":null,"05c_content_detail.image_staff_5.Id":null,"05c_content_detail.image_staff_6.Id":null,"05c_content_detail.image_person_slider1.Id":null,"05c_content_detail.image_office.Id":null,"detail_cta_lead_in_opt6.Content":"NO_SHOW","05c_content_detail.image_person_slider4.Id":null,"05c_content_detail.image_person.Id":null,"05c_content_detail.image_person_slider2.Id":null,"competence_heading.Content":"","competence_text.Content":"","competence_cta_lead_in.Content":"","competence_cta.Attribute":"","competence_cta.Value":"","05d_content_competence_enabled.Value":"true","05d_content_competence.competence_image1.Id":null,"05d_content_competence.competence_image2.Id":null,"services_heading.Content":"","services_text.Content":"","services_cta_lead_in.Content":"","services_cta.Attribute":"","services_cta.Value":"","05e_content_services_enabled.Value":"true","faq_heading.Content":"","question2.Content":"","question3.Content":"","question4.Content":"","question5.Content":"","question6.Content":"","question7.Content":"","question8.Content":"","question9.Content":"","question10.Content":"","question1.Content":"","answer10.Content":"","answer3.Content":"","answer4.Content":"","answer5.Content":"","answer6.Content":"","answer7.Content":"","answer8.Content":"","answer9.Content":"","answer1.Content":"","answer2.Content":"","05f_questions_and_answers_enabled.Value":"true","seoarea1heading.Content":"","seoarea1text.Content":"","seoarea2heading.Content":"","seoarea2text.Content":"","seoarea3heading.Content":"","seoarea3text.Content":"","seoarea4heading.Content":"","seoarea4text.Content":"","05g_seoarea_enabled.Value":"true","06_gallery_related1.gallery_related.TypeEntityName":"rechtsgebiete","06_gallery_related1.gallery_related.SubHeading":"","06_gallery_related1.gallery_related.Heading":"Rechtsgebiet","06_gallery_related1.background_image.Id":459,"06_gallery_related1.gallery_related.ButtonCtaText":"Kontakt","06_gallery_related1.gallery_related.ButtonCtaUrl":"\/kanzlei\/kontakt","gallery_related1_filterable_tabs_enabled.Value":"false","06_gallery_related1_enabled.Value":"true","06_gallery_related2.gallery_related.TypeEntityName":"rechtsanwaelte","06_gallery_related2.gallery_related.SubHeading":"","06_gallery_related2.gallery_related.Heading":"Rechtsanwalt","06_gallery_related2.background_image.Id":459,"06_gallery_related2.gallery_related.ButtonCtaText":"","06_gallery_related2.gallery_related.ButtonCtaUrl":"","06_gallery_related2_enabled.Value":"true","06_gallery_related3.gallery_related.TypeEntityName":"","06_gallery_related3.gallery_related.SubHeading":"","06_gallery_related3.background_image.Id":459,"06_gallery_related3.gallery_related.ButtonCtaText":"","06_gallery_related3.gallery_related.ButtonCtaUrl":"","06_gallery_related3.gallery_related.Heading":"","06_gallery_related3_enabled.Value":"false","06_gallery_related4.gallery_related.EnityId":"","06_gallery_related4.gallery_related.SubHeading":"","06_gallery_related4.gallery_related.Heading":"","06_gallery_related4.background_image.Id":null,"06_gallery_related4.gallery_related.ButtonCtaText":"","06_gallery_related4.gallery_related.ButtonCtaUrl":"","06_gallery_related4_enabled.Value":"","06_gallery_related5.gallery_related.EnityId":"","06_gallery_related5.gallery_related.SubHeading":"","06_gallery_related5.gallery_related.Heading":"","06_gallery_related5.background_image.Id":null,"06_gallery_related5.ga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Jetzt Anfrage stellen<\/div>","subheading_call_to_action.Content":"
Wir beraten Sie gerne umfassend und pers\u00f6nlich bei Ihrem Anliegen.<\/div>","cta_call_to_action.Attribute":"Kontakt","cta_call_to_action.Value":"\/kontakt","call_to_action_video_enabled.Value":"","video_call_to_action_youtube_url.Value":"","video_call_to_action_youtube_url2.Value":"","06a_home_call_to_action.image_call_to_action.Id":64320,"06a_home_call_to_action_enabled.Value":"true","benefit1_call_to_action.Content":"true","benefit2_call_to_action.Content":"true","benefit3_call_to_action.Content":"true","benefit4_call_to_action.Content":"true","footer_contact_address.Content":"
Kurf\u00fcrstendamm 195
10707 Berlin<\/div>","footer_e-mail.Value":"mailto:office@turgerlegal.de","footer_calendly_url.Value":"","footer_contact_form_from_email.Attribute":"OMmatic","linkedin.Value":"https:\/\/www.linkedin.com\/in\/volkan-erdogan-9aa292197\/","linkedin_enabled.Value":"true","instagram_enabled.Value":"false","whatsapp_enabled.Value":"false","whatsapp_number.Value":"https:\/\/wa.me\/+4917677871178","06_gallery_footer1.gallery_related.TypeEntityName":"rechtsgebiete","06_gallery_footer1.gallery_related.Heading":"Rechtsgebiete","06_gallery_footer2.gallery_related.TypeEntityName":"dienstleistungen","footer_subheading_contact_form.Content":"Ihre Kanzlei TURGERLEGAL.","instagram_url.Value":"","footer_e-mail.Attribute":"office@turgerlegal.de","footer_telephone.Attribute":"0176 77 87 11 78","footer_telephone.Value":"tel:+4917677871178","footer_opening_hours.Content":"Mo. - Fr. 10:00 - 17:00","footer_contact_form_enabled.Value":"true","footer_heading_contact_form.Content":"
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