Tax liability in Germany from options payout from previous employer in UAE

Dear Lawyer,

I am an Indian citizen and have been living in Dubai and working with a start up headquartered in Dubai for last 2.5 years. They allocated me some options (vesting over 4 years) at a defined strike price when i joined. The company has been acquired by a larger company and the deal is closing in Jan 2020. My former employer will start a payout for employee options (details below)

Now, I have an offer to join a different company in Germany and I would like to understand:
- What would be my tax obligations in Germany for the payouts for the options granted from my previous employer (details below). I can receive this money into any account worldwide and am happy to choice the one which minimizes my tax obligations.
- If I were to opt for choice 2, and get 75% of the money in January but join the new employer in February will I be liable to pay any tax on the money received in January? I have never worked in Germany before.
- Is there a way I can avoid tax by gifting these to my wife (working in Dubai) or parents (unemployed with no pension, living in India) and getting these payments into their account?



Some detail:
I as a former employee will have two options to take the payout for the options:
Choice 1: To become a shareholder and be entitled to be paid in a mix of cash and notes valued at $X per Careem share. This payment would be made in a staggered manner over 21 months (Jan 2020 ~30%, March 2020, rest in 2021)

Choice 2: Receive one-off payment for all vested options/RSUs on the closing date equal to 75% of deal value.