{"id":33504,"date":"2026-03-03T08:00:29","date_gmt":"2026-03-03T07:00:29","guid":{"rendered":"https:\/\/buse.de\/?p=33504"},"modified":"2026-02-27T16:00:06","modified_gmt":"2026-02-27T15:00:06","slug":"performance-related-earn-out-on-the-sale-of-a-company","status":"publish","type":"post","link":"https:\/\/buse.de\/en\/blog-en\/tax\/performance-related-earn-out-on-the-sale-of-a-company\/","title":{"rendered":"Performance-related earn-out on the sale of a company"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"","_relevanssi_noindex_reason":"","footnotes":""},"categories":[13177],"tags":[6930],"class_list":["post-33504","post","type-post","status-publish","format-standard","hentry","category-tax","tag-tax-law"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Performance-related earn-out on the sale of a company - BUSE<\/title>\n<meta name=\"description\" content=\"Earn-outs in company sales: Why performance-related purchase prices are not subject to reduced taxation and what tax consequences may arise.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/buse.de\/en\/blog-en\/tax\/performance-related-earn-out-on-the-sale-of-a-company\/\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Ben Dalhoff\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/buse.de\\\/en\\\/blog-en\\\/tax\\\/performance-related-earn-out-on-the-sale-of-a-company\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/buse.de\\\/en\\\/blog-en\\\/tax\\\/performance-related-earn-out-on-the-sale-of-a-company\\\/\"},\"author\":{\"@id\":\"https:\\\/\\\/buse.de\\\/en\\\/professionals\\\/ernst-brueckner\\\/#person\"},\"headline\":\"Performance-related earn-out on the sale of a company\",\"datePublished\":\"2026-03-03T07:00:29+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/buse.de\\\/en\\\/blog-en\\\/tax\\\/performance-related-earn-out-on-the-sale-of-a-company\\\/\"},\"publisher\":{\"@id\":\"https:\\\/\\\/buse.de\\\/en\\\/#organization\"},\"keywords\":[\"Tax law\"],\"articleSection\":[\"Tax Law\"],\"inLanguage\":\"en-US\",\"image\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/buse.de\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/erfolgsabhaengiger-earn-out-beim-unternehmensverkauf-og.webp\",\"contentUrl\":\"https:\\\/\\\/buse.de\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/erfolgsabhaengiger-earn-out-beim-unternehmensverkauf-og.webp\",\"width\":1200,\"height\":567},\"thumbnailUrl\":\"https:\\\/\\\/buse.de\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/erfolgsabhaengiger-earn-out-beim-unternehmensverkauf-og.webp\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/buse.de\\\/en\\\/blog-en\\\/tax\\\/performance-related-earn-out-on-the-sale-of-a-company\\\/\",\"url\":\"https:\\\/\\\/buse.de\\\/en\\\/blog-en\\\/tax\\\/performance-related-earn-out-on-the-sale-of-a-company\\\/\",\"name\":\"Performance-related earn-out on the sale of a company - BUSE\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/buse.de\\\/en\\\/#website\"},\"datePublished\":\"2026-03-03T07:00:29+00:00\",\"description\":\"Earn-outs in company sales: Why performance-related purchase prices are not subject to reduced taxation and what tax consequences may arise.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/buse.de\\\/en\\\/blog-en\\\/tax\\\/performance-related-earn-out-on-the-sale-of-a-company\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/buse.de\\\/en\\\/blog-en\\\/tax\\\/performance-related-earn-out-on-the-sale-of-a-company\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/buse.de\\\/en\\\/blog-en\\\/tax\\\/performance-related-earn-out-on-the-sale-of-a-company\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Start\",\"item\":\"https:\\\/\\\/buse.de\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Blog\",\"item\":\"https:\\\/\\\/buse.de\\\/en\\\/blog-en\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Tax Law\",\"item\":\"https:\\\/\\\/buse.de\\\/en\\\/blog-en\\\/tax\\\/\"},{\"@type\":\"ListItem\",\"position\":4,\"name\":\"Performance-related earn-out on the sale of a company\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/buse.de\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/buse.de\\\/en\\\/\",\"name\":\"BUSE\",\"description\":\"Rechtsanw\u00e4lte Steuerberater GmbH & Co. KG\",\"publisher\":{\"@id\":\"https:\\\/\\\/buse.de\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/buse.de\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/buse.de\\\/en\\\/#organization\",\"name\":\"BUSE Rechtsanw\u00e4lte Steuerberater GmbH & Co. KG\",\"url\":\"https:\\\/\\\/buse.de\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/buse.de\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/buse.de\\\/wp-content\\\/uploads\\\/2023\\\/03\\\/Logo-2_RGB.png\",\"contentUrl\":\"https:\\\/\\\/buse.de\\\/wp-content\\\/uploads\\\/2023\\\/03\\\/Logo-2_RGB.png\",\"width\":827,\"height\":591,\"caption\":\"BUSE Rechtsanw\u00e4lte Steuerberater GmbH & Co. KG\"},\"image\":{\"@id\":\"https:\\\/\\\/buse.de\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/company\\\/buse-heberer-fromm\"],\"legalName\":\"BUSE Rechtsanw\u00e4lte Steuerberater GmbH & Co. KG\",\"telephone\":\"+49 89 288030-185\",\"faxNumber\":\"+49 89 288030-189\",\"email\":\"muenchen@buse.de\",\"vatID\":\"DE265584918\",\"address\":{\"@type\":\"PostalAddress\",\"postalCode\":\"80336\",\"addressLocality\":\"M\u00fcnchen\",\"addressRegion\":\"BY\",\"addressCountry\":\"DE\",\"streetAddress\":\"Bavariaring 14\"},\"knowsAbout\":[\"Art Law\",\"Banking and Finance Law\",\"Commercial and Distribution Law\",\"Competition law\",\"Compliance\",\"Corporate Law and M&A\",\"Government & Public Sector\",\"Healthcare and Pharmaceutical\",\"Intellectual Property\",\"Labour & Employment Law\",\"Litigation and Dispute Resolution\",\"Real Estate and Construction Law\",\"Renewable Energies\",\"Reputation Protection and Media Law\",\"Restructuring and Insolvency\",\"Tax Law\",\"Technology and data management law\",\"Wealth and estate planning, inheritance law and foundations\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/buse.de\\\/en\\\/professionals\\\/ernst-brueckner\\\/#person\",\"name\":\"Ernst Br\u00fcckner\",\"url\":\"https:\\\/\\\/buse.de\\\/en\\\/professionals\\\/ernst-brueckner\\\/\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/buse.de\\\/en\\\/professionals\\\/ernst-brueckner\\\/\"},\"worksFor\":{\"@id\":\"https:\\\/\\\/buse.de\\\/en\\\/#organization\"},\"givenName\":\"Ernst\",\"familyName\":\"Br\u00fcckner\",\"jobTitle\":\"Rechtsanwalt, Steuerberater, Managing Partner\",\"email\":\"brueckner@buse.de\",\"telephone\":\"+49 40 41999-0\",\"image\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/buse.de\\\/wp-content\\\/uploads\\\/2019\\\/03\\\/ernst-brueckner-ra-buse-77A2912-thumb-1.jpg\",\"caption\":\"Ernst Br\u00fcckner\"},\"workLocation\":[{\"@type\":\"Place\",\"name\":\"BUSE Hamburg\",\"url\":\"https:\\\/\\\/buse.de\\\/en\\\/locations\\\/hamburg\\\/\",\"address\":{\"@type\":\"PostalAddress\",\"addressCountry\":\"DE\",\"postalCode\":\"20149\",\"addressLocality\":\"Hamburg\",\"streetAddress\":\"Harvestehuder Weg 23\"}},{\"@type\":\"Place\",\"name\":\"BUSE Paris\",\"url\":\"https:\\\/\\\/buse.de\\\/en\\\/locations\\\/paris\\\/\",\"address\":{\"@type\":\"PostalAddress\",\"postalCode\":\"75017\",\"addressLocality\":\"Paris\",\"addressRegion\":\"IDF\",\"addressCountry\":\"FR\",\"streetAddress\":\"4 Bis Rue du Colonel Moll\"}}],\"knowsAbout\":[\"Tax Law\",\"Banking and Finance Law\"],\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/in\\\/ernst-brueckner-90301311\\\/?trk=nav_responsive_tab_profile\",\"https:\\\/\\\/www.xing.com\\\/profile\\\/Ernst_Brueckner?sc_o=mxb_p\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Performance-related earn-out on the sale of a company - BUSE","description":"Earn-outs in company sales: Why performance-related purchase prices are not subject to reduced taxation and what tax consequences may arise.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/buse.de\/en\/blog-en\/tax\/performance-related-earn-out-on-the-sale-of-a-company\/","twitter_misc":{"Written by":"Ben Dalhoff","Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/buse.de\/en\/blog-en\/tax\/performance-related-earn-out-on-the-sale-of-a-company\/#article","isPartOf":{"@id":"https:\/\/buse.de\/en\/blog-en\/tax\/performance-related-earn-out-on-the-sale-of-a-company\/"},"author":{"@id":"https:\/\/buse.de\/en\/professionals\/ernst-brueckner\/#person"},"headline":"Performance-related earn-out on the sale of a company","datePublished":"2026-03-03T07:00:29+00:00","mainEntityOfPage":{"@id":"https:\/\/buse.de\/en\/blog-en\/tax\/performance-related-earn-out-on-the-sale-of-a-company\/"},"publisher":{"@id":"https:\/\/buse.de\/en\/#organization"},"keywords":["Tax law"],"articleSection":["Tax Law"],"inLanguage":"en-US","image":{"@type":"ImageObject","url":"https:\/\/buse.de\/wp-content\/uploads\/2026\/03\/erfolgsabhaengiger-earn-out-beim-unternehmensverkauf-og.webp","contentUrl":"https:\/\/buse.de\/wp-content\/uploads\/2026\/03\/erfolgsabhaengiger-earn-out-beim-unternehmensverkauf-og.webp","width":1200,"height":567},"thumbnailUrl":"https:\/\/buse.de\/wp-content\/uploads\/2026\/03\/erfolgsabhaengiger-earn-out-beim-unternehmensverkauf-og.webp"},{"@type":"WebPage","@id":"https:\/\/buse.de\/en\/blog-en\/tax\/performance-related-earn-out-on-the-sale-of-a-company\/","url":"https:\/\/buse.de\/en\/blog-en\/tax\/performance-related-earn-out-on-the-sale-of-a-company\/","name":"Performance-related earn-out on the sale of a company - BUSE","isPartOf":{"@id":"https:\/\/buse.de\/en\/#website"},"datePublished":"2026-03-03T07:00:29+00:00","description":"Earn-outs in company sales: Why performance-related purchase prices are not subject to reduced taxation and what tax consequences may arise.","breadcrumb":{"@id":"https:\/\/buse.de\/en\/blog-en\/tax\/performance-related-earn-out-on-the-sale-of-a-company\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/buse.de\/en\/blog-en\/tax\/performance-related-earn-out-on-the-sale-of-a-company\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/buse.de\/en\/blog-en\/tax\/performance-related-earn-out-on-the-sale-of-a-company\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Start","item":"https:\/\/buse.de\/en\/"},{"@type":"ListItem","position":2,"name":"Blog","item":"https:\/\/buse.de\/en\/blog-en\/"},{"@type":"ListItem","position":3,"name":"Tax Law","item":"https:\/\/buse.de\/en\/blog-en\/tax\/"},{"@type":"ListItem","position":4,"name":"Performance-related earn-out on the sale of a company"}]},{"@type":"WebSite","@id":"https:\/\/buse.de\/en\/#website","url":"https:\/\/buse.de\/en\/","name":"BUSE","description":"Rechtsanw\u00e4lte Steuerberater GmbH & Co. KG","publisher":{"@id":"https:\/\/buse.de\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/buse.de\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/buse.de\/en\/#organization","name":"BUSE Rechtsanw\u00e4lte Steuerberater GmbH & Co. KG","url":"https:\/\/buse.de\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/buse.de\/en\/#\/schema\/logo\/image\/","url":"https:\/\/buse.de\/wp-content\/uploads\/2023\/03\/Logo-2_RGB.png","contentUrl":"https:\/\/buse.de\/wp-content\/uploads\/2023\/03\/Logo-2_RGB.png","width":827,"height":591,"caption":"BUSE Rechtsanw\u00e4lte Steuerberater GmbH & Co. KG"},"image":{"@id":"https:\/\/buse.de\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.linkedin.com\/company\/buse-heberer-fromm"],"legalName":"BUSE Rechtsanw\u00e4lte Steuerberater GmbH & Co. KG","telephone":"+49 89 288030-185","faxNumber":"+49 89 288030-189","email":"muenchen@buse.de","vatID":"DE265584918","address":{"@type":"PostalAddress","postalCode":"80336","addressLocality":"M\u00fcnchen","addressRegion":"BY","addressCountry":"DE","streetAddress":"Bavariaring 14"},"knowsAbout":["Art Law","Banking and Finance Law","Commercial and Distribution Law","Competition law","Compliance","Corporate Law and M&A","Government & Public Sector","Healthcare and Pharmaceutical","Intellectual Property","Labour & Employment Law","Litigation and Dispute Resolution","Real Estate and Construction Law","Renewable Energies","Reputation Protection and Media Law","Restructuring and Insolvency","Tax Law","Technology and data management law","Wealth and estate planning, inheritance law and foundations"]},{"@type":"Person","@id":"https:\/\/buse.de\/en\/professionals\/ernst-brueckner\/#person","name":"Ernst Br\u00fcckner","url":"https:\/\/buse.de\/en\/professionals\/ernst-brueckner\/","mainEntityOfPage":{"@id":"https:\/\/buse.de\/en\/professionals\/ernst-brueckner\/"},"worksFor":{"@id":"https:\/\/buse.de\/en\/#organization"},"givenName":"Ernst","familyName":"Br\u00fcckner","jobTitle":"Rechtsanwalt, Steuerberater, Managing Partner","email":"brueckner@buse.de","telephone":"+49 40 41999-0","image":{"@type":"ImageObject","url":"https:\/\/buse.de\/wp-content\/uploads\/2019\/03\/ernst-brueckner-ra-buse-77A2912-thumb-1.jpg","caption":"Ernst Br\u00fcckner"},"workLocation":[{"@type":"Place","name":"BUSE Hamburg","url":"https:\/\/buse.de\/en\/locations\/hamburg\/","address":{"@type":"PostalAddress","addressCountry":"DE","postalCode":"20149","addressLocality":"Hamburg","streetAddress":"Harvestehuder Weg 23"}},{"@type":"Place","name":"BUSE Paris","url":"https:\/\/buse.de\/en\/locations\/paris\/","address":{"@type":"PostalAddress","postalCode":"75017","addressLocality":"Paris","addressRegion":"IDF","addressCountry":"FR","streetAddress":"4 Bis Rue du Colonel Moll"}}],"knowsAbout":["Tax Law","Banking and Finance Law"],"sameAs":["https:\/\/www.linkedin.com\/in\/ernst-brueckner-90301311\/?trk=nav_responsive_tab_profile","https:\/\/www.xing.com\/profile\/Ernst_Brueckner?sc_o=mxb_p"]}]}},"_links":{"self":[{"href":"https:\/\/buse.de\/en\/wp-json\/wp\/v2\/posts\/33504","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/buse.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/buse.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/buse.de\/en\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/buse.de\/en\/wp-json\/wp\/v2\/comments?post=33504"}],"version-history":[{"count":3,"href":"https:\/\/buse.de\/en\/wp-json\/wp\/v2\/posts\/33504\/revisions"}],"predecessor-version":[{"id":33507,"href":"https:\/\/buse.de\/en\/wp-json\/wp\/v2\/posts\/33504\/revisions\/33507"}],"wp:attachment":[{"href":"https:\/\/buse.de\/en\/wp-json\/wp\/v2\/media?parent=33504"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/buse.de\/en\/wp-json\/wp\/v2\/categories?post=33504"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/buse.de\/en\/wp-json\/wp\/v2\/tags?post=33504"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}