Reform der Vorstandsvergütung

The topic of executive remuneration raises numerous questions in the field of corporate law. Since the latest financial crisis, the form and structure of executive remuneration has been a frequently debated topic among the public, academia and policy-makers. Regulators in Germany, the USA and Switzerland in particular have implemented regulations to modify and monitor the level and structure of executive remuneration in order to avoid excessive risk-taking. Taking into account the latest reforms to Germany’s remuneration law, this work analyses the legal framework in this respect and makes a significant contribution to the as yet unresolved issues in the field of remuneration law, especially share-based remuneration. In addition, it demonstrates the need for reforms and provides a regulatory proposal.