In addition to the arm’s length principle, the decisive factor for the recognition for tax purposes of legal relationships between a shareholder and “his” GmbH (German limited liability company) is the respective shareholder’s ability to exert influence. In a ruling dated 12 July 2021, Case No. VI R 3/19, the German Federal Fiscal Court consolidated its previous case law on the taxation of management bonuses of a sole shareholder of a GmbH. We will take this as an opportunity to take a closer look at the tax treatment of legal relationships between a GmbH and its controlling shareholder-managing director, with a particular focus on the taxation of management bonuses.
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2022-04-04 11:10:002022-04-04 12:49:23SPECIAL TAX FEATURES AND PITFALLS IN THE TAXATION OF MANAGEMENT BONUSES OF CONTROLLING SHAREHOLDER-MANAGING DIRECTORS OF A GMBH
If the number of employees employed by a company exceeds a certain threshold, the law provides for the establishment of a supervisory board co-determined by employees. In accordance with established case law, the number of employees is determined by taking into account past and future developments on the basis of reference periods of several months. In this way, random results due to short-term fluctuations in the number of employees and frequent changes in the structure of the supervisory board are to be avoided. In a new decision, the Bavarian Supreme Court has concretized this case law and strengthened the position of companies.
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2022-04-04 11:00:002022-04-04 12:59:08UPDATE ON EMPLOYEE CO-DETERMINATION RIGHTS WITHIN SUPERVISORY BOARDS
If a dispute arises between shareholders/partners about shareholders‘/partners‘ resolutions, there is often an interest in a quiet resolution outside the ordinary court proceedings. However, it is important for arbitration agreements between shareholders/partners to meet the legal requirements. These have been developed by the Federal Court of Justice in its decisions Arbitrability II and III. With the most recent decision from 2021 (Arbitrability IV), the court has further specified them. This newsletter article is intended to present the most important learnings from this decision and to provide an outlook on future developments.
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2022-04-04 10:50:002022-04-04 13:16:54ARBITRABILITY IV: ANOTHER CHAPTER ON THE ARBITRABILITY OF DISPUTES REGARDING PARTNERS‘ RESOLUTIONS IN PARTNERSHIPS
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2022-02-28 08:52:072022-02-28 08:52:11honert advises management of Betonbau Group on co-investment after acquisition by capiton
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2022-01-28 18:15:302022-01-28 18:15:33honert advises Move About on the acquisition of a strong majority in mobileeee
SPECIAL TAX FEATURES AND PITFALLS IN THE TAXATION OF MANAGEMENT BONUSES OF CONTROLLING SHAREHOLDER-MANAGING DIRECTORS OF A GMBH
/in 2022 Q1/by Ester HahnIn addition to the arm’s length principle, the decisive factor for the recognition for tax purposes of legal relationships between a shareholder and “his” GmbH (German limited liability company) is the respective shareholder’s ability to exert influence. In a ruling dated 12 July 2021, Case No. VI R 3/19, the German Federal Fiscal Court consolidated its previous case law on the taxation of management bonuses of a sole shareholder of a GmbH. We will take this as an opportunity to take a closer look at the tax treatment of legal relationships between a GmbH and its controlling shareholder-managing director, with a particular focus on the taxation of management bonuses.
UPDATE ON EMPLOYEE CO-DETERMINATION RIGHTS WITHIN SUPERVISORY BOARDS
/in 2022 Q1/by Ester HahnIf the number of employees employed by a company exceeds a certain threshold, the law provides for the establishment of a supervisory board co-determined by employees. In accordance with established case law, the number of employees is determined by taking into account past and future developments on the basis of reference periods of several months. In this way, random results due to short-term fluctuations in the number of employees and frequent changes in the structure of the supervisory board are to be avoided. In a new decision, the Bavarian Supreme Court has concretized this case law and strengthened the position of companies.
ARBITRABILITY IV: ANOTHER CHAPTER ON THE ARBITRABILITY OF DISPUTES REGARDING PARTNERS‘ RESOLUTIONS IN PARTNERSHIPS
/in 2022 Q1/by Ester HahnIf a dispute arises between shareholders/partners about shareholders‘/partners‘ resolutions, there is often an interest in a quiet resolution outside the ordinary court proceedings. However, it is important for arbitration agreements between shareholders/partners to meet the legal requirements. These have been developed by the Federal Court of Justice in its decisions Arbitrability II and III. With the most recent decision from 2021 (Arbitrability IV), the court has further specified them. This newsletter article is intended to present the most important learnings from this decision and to provide an outlook on future developments.
honert advises management of Betonbau Group on co-investment after acquisition by capiton
/in Deal Announcements/by Ester Hahnhonert advises Move About on the acquisition of a strong majority in mobileeee
/in Deal Announcements/by Ester Hahnhonert advises Naughty Nuts on seven-figure seed financing round
/in Deal Announcements/by Ester Hahn