Will I pay tax on selling the stock purchase plan I was granted by my employer in Germany?

Let’s say an employer offers an stock purchase plan of 100EUR contribution from NET monthly salary of the employee across a quarter, that will be 300EUR total.

Now let’s say the employee at the end of the quarter decides to sell the shares and get back cash, assuming that the share price is THE SAME and haven’t changed, this means that the shares are worth 300EUR.

My question is, will the employee get 300EUR back? Or will those be taxed before the employee gets them?

Further extending the situation, what happens in case of profit and loss? Please note that I’m not taking into consideration any grants at all.

Thanks for helping.