{"id":3913,"date":"2018-07-02T09:40:27","date_gmt":"2018-07-02T07:40:27","guid":{"rendered":"https:\/\/honert.de\/gift-tax-on-hidden-profit-distributions-double-burden-of-income-and-gift-tax\/"},"modified":"2019-09-09T10:22:50","modified_gmt":"2019-09-09T08:22:50","slug":"gift-tax-on-hidden-profit-distributions-double-burden-of-income-and-gift-tax","status":"publish","type":"post","link":"https:\/\/honert.de\/en\/gift-tax-on-hidden-profit-distributions-double-burden-of-income-and-gift-tax\/","title":{"rendered":"GIFT TAX ON HIDDEN PROFIT DISTRIBUTIONS &#8211; DOUBLE BURDEN OF INCOME AND GIFT TAX?"},"content":{"rendered":"\n\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-frays6-f64f89ae87765b4467bd9fe419701243\">\n.avia-section.av-frays6-f64f89ae87765b4467bd9fe419701243{\nbackground-repeat:no-repeat;\nbackground-image:url(https:\/\/honert.de\/wp-content\/uploads\/3629.jpg);\nbackground-position:0% 0%;\nbackground-attachment:scroll;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-frays6-f64f89ae87765b4467bd9fe419701243 main_color avia-section-default avia-no-shadow  avia-builder-el-0  el_before_av_section  avia-builder-el-first  hide_on_print avia-full-stretch avia-bg-style-scroll av-minimum-height av-minimum-height-40 av-height-40  container_wrap sidebar_right'  data-section-bg-repeat='stretch' data-av_minimum_height_pc='40' data-av_min_height_opt='40'><div class='container av-section-cont-open' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-3913'><div class='entry-content-wrapper clearfix'>\n<\/div><\/div><\/main><!-- close content main element --><\/div><\/div><div id='av_section_2'  class='avia-section av-dqiq2u-d7c7b7ea5de1cfd970cb4becdca8f5ca main_color avia-section-default avia-no-shadow  avia-builder-el-1  el_after_av_section  avia-builder-el-last  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-3913'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-c5392e-e7e497732f50a938bd81ca67d97bfdd9\">\n.flex_column.av-c5392e-e7e497732f50a938bd81ca67d97bfdd9{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-c5392e-e7e497732f50a938bd81ca67d97bfdd9 av_two_third  avia-builder-el-2  el_before_av_two_third  avia-builder-el-first  first flex_column_div av-zero-column-padding  '     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k0c4llqx-e04d4e8715ccf0799933d0d316646ebc\">\n#top .av-special-heading.av-k0c4llqx-e04d4e8715ccf0799933d0d316646ebc{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-k0c4llqx-e04d4e8715ccf0799933d0d316646ebc .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-k0c4llqx-e04d4e8715ccf0799933d0d316646ebc .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-k0c4llqx-e04d4e8715ccf0799933d0d316646ebc av-special-heading-h1 blockquote modern-quote  avia-builder-el-3  avia-builder-el-no-sibling '><div class='av-subheading av-subheading_above'>2. July 2018\n<\/div><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >GIFT TAX ON HIDDEN PROFIT DISTRIBUTIONS &#8211; DOUBLE BURDEN OF INCOME AND GIFT TAX?<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-a54dgm-6dd398fd8437a7937edfacec387cdd47\">\n.flex_column.av-a54dgm-6dd398fd8437a7937edfacec387cdd47{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-a54dgm-6dd398fd8437a7937edfacec387cdd47 av_two_third  avia-builder-el-4  el_after_av_two_third  el_before_av_two_third  first flex_column_div av-zero-column-padding  column-top-margin'     ><section  class='av_textblock_section av-k0c4medh-04731e5c93b62a5191b640e2b3e3f35b '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>Notwithstanding an earlier statement, the Federal Fiscal Court [<em>Bundesfinanzhof \u2013 BFH<\/em>] decided in three rulings that excessive payments of remuneration by a limited liability company [<em>Gesellschaft mit beschr\u00e4nkter Haftung \u2013 GmbH<\/em>] to an affiliated person of a shareholder are to be recorded for income but not for gift tax purposes. Nevertheless, a double tax burden cannot be ruled out, since the BFH does not exclude a generous donation in the relationship between the shareholder and his affiliated person.<\/strong><!--more--><\/p>\n<\/div><\/section><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-8mss86-7fd44f45f002978516c96540ba94bb0b\">\n.flex_column.av-8mss86-7fd44f45f002978516c96540ba94bb0b{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-8mss86-7fd44f45f002978516c96540ba94bb0b av_two_third  avia-builder-el-6  el_after_av_two_third  el_before_av_one_third  first flex_column_div av-zero-column-padding  column-top-margin'     ><section  class='av_textblock_section av-k0c4pany-3a1ba2dbd4c3afba92d1c6a1dd9b67a3 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2>I. Tax registration of asset transfers involving a corporation<\/h2>\n<p>Due to the independence of a GmbH under civil law, the question arises as to the tax effects of asset transfers from corporations to their shareholders, which take place outside of ordinary profit distributions. The assessment of such constellations has regularly engaged the fiscal courts in recent years.<br \/>\nTopic of the discussion is the open offence of Section 7 para. 1 sentence 1 no. 1 German Inheritance Tax Act [<em>Erbschaftsteuergesetz &#8211; ErbStG<\/em>] and the question, whether the generosity of a donation lapses if it was issued because of reasons under company law.<br \/>\nIn earlier rulings the BFH had denied the \u201cgenerous donation\u201c, thereby denying the incurrence of gift taxes in cases of a contribution of a GmbH to its shareholder with the same argument.<br \/>\nOn the contrary, the taxation of asset transfers by a GmbH to an affiliated person of a shareholder have not been subject to judicial review. The BFH has now addressed this issue within several rulings. <\/p>\n<h2>II. Taxation of excessive remuneration payments by a GmbH to a shareholder\u2019s affiliated person<\/h2>\n<p>The BFH has been dealing with the issue of excessive remuneration payments within three legal proceedings (decisions dated 13 September 2017, II R 32\/16, II R 54\/15 und II R 42\/16), each case treating a payment made by a GmbH to an affiliated person of a shareholder. In two of the three cases, a GmbH had rented property (and machinery) from the spouse of the (sole) shareholder, with the rent of said property (and machinery) being too high. The third case dealt with a GmbH, which paid an excessive acquisition price for company shares to the brother of the parent company\u2018s controlling shareholder. In each and every case, the (sole) shareholder of the GmbH had been involved in the draw ups of the underlying contracts.<br \/>\nThe BFH now generally contemplates whether excessive remuneration payments made by a GmbH to an affiliated person of a shareholder not only trigger a profit tax, but a gift tax as well. <\/p>\n<h5>1. Profit Tax<\/h5>\n<p>Excessive payments of a GmbH to a shareholder constitutes a hidden profit distribution [<em>verdeckte Gewinnaussch\u00fcttung \u2013 vGA<\/em>]. This also applies if the profit is not distributed to the shareholder directly, but to an affiliated person of the shareholder. This is regarded as an indirect hidden profit distribution (indirect <em>vGA<\/em>). It thereby makes no difference whether the relation between the shareholder and the affiliated person are due to family ties, company or contractual law, as well as of a pure actual relationship.<br \/>\nConcerning the three cases ruled by the BFH, all requirements of a hidden profit distribution were met, making the respective income tax recordings concerning the excessive part of the remuneration indisputable. The GmbH rectified the unreasonably high part of the remuneration by adding trough an off-balance sheet revenue (Section 8 para. 3 Sentence 2 German Corporate Income Tax Act [<em>K\u00f6rperschaftsteuergesetz &#8211; KStG<\/em>]). The respective shareholder received relevant income from capital assets (Section 20 para. 1 sentence 1 clause 2 German Income Tax Act [<em>Einkommenssteuergesetz &#8211; EStG<\/em>].<\/p>\n<h5>2. Gift Tax<\/h5>\n<p>Regarding the assessment of gift tax, the BFH firstly screened the fundamental requirements of a donation according to Section 7 para. 1 Sentence 1 ErbStG. As far as the beneficiary will gain a benefit at the donors\u2019 expense, this benefit is recognized as \u201egenerous donation\u201d. Objectively, the donation must be free of charge and subjectively the donator\u2019s will for generosity is required.<br \/>\nBased on this, the following ruling by the BFH is of significance: Through excessive payments a property transfer with regard to the corporate relationship occurs, even though these payments are not made with a shareholder as beneficiary and there is neither a direct nor an indirect relationship under company law between the respective GmbH and the affiliated person. In any case, this applies, whenever the respective shareholder has been involved in the process of drawing up the contract between the GmbH and the affiliated person. As the excessive payments can be traced back to the business relationship, however, a donation does not occur, because the necessary provision of generosity, is missing.<br \/>\nIn the end, within such combinations the shareholder thus provides the affiliated person with a pecuniary advantage, but not the GmbH itself. Regarding this presented triangular relationship GmbH \u2013 shareholder \u2013 affiliated person, an abbreviated payment path can be assumed, whereby a donation by the GmbH is excluded, but a donation among the natural persons is indicated.<\/p>\n<h5>3. (Non-)Conformity of a hidden profit distribution with a generous donation<\/h5>\n<p>According to the BFH, in the cases concerned, there is no generous donation in combination with the hidden profit distribution between the GmbH and the affiliated person, at least, as far as the respective shareholder had been involved in the draw-up of the underlying contract(s). The involvement of the shareholder in the contractual negotiations means that he acts as managing director of the GmbH e.g. by signing the contract, giving appropriate instructions or expressing his consent to the conclusion of the contract. Consequently, hidden profit distribution and donations in this constellation are mutually exclusive, meaning that the hidden profit distribution for income tax purposes supersedes the gift tax related circumstance offence of a generous donation.<\/p>\n<h2>III. Acknowledgement of the BFH rulings<\/h2>\n<h5>1. The BFH\u2019s change in direction<\/h5>\n<p>With the above mentioned rulings, the BFH has renounced its previous notion. In its ruling of 2007 (judgment of November 7, 2007, II R 28\/06) the BFH hinted that payments of excessive remuneration can actually be generous donations of a GmbH to an affiliated person. As the Argument can be made that there is no legal foundation backing the BFH\u2019s perspective and this perspective cannot be explained by general principles, the BFH had been subject \u2013 for good reason \u2013 of strong criticism and its ruling had also been the subject of numerous discussions in literature. This was compounded by the fact that the disputed statement by the BFH had not been relevant to the circumstances of that case (so-called obiter dictum). All the more astonishing was the fact that not only the tax authority quoted that statement made by the BFH in its identical Decree of the Federal States (Decree BStBl. I 2012, 331 of 14 March 2012), but also the legislature apparently referred to this when introducing its tarif regulation Section 15 para. 4 ErbStG, concerning the inheritance and gift tax.<br \/>\nThe BFH\u2019s present shift concerning this matter is to be welcomed. In its current rulings, the BFH attaches great value to transparency. Particularly in terms of the systematics of the tax regime the BFH stringently outlines that there is a non-conformity of taxable income through hidden profit distribution and generous donations between a GmbH and an affiliated person of a shareholder. <\/p>\n<h5>2. Possible double burden of income and gift tax<\/h5>\n<p>The outcome of abovementioned BFH rulings, however, does not necessarily rule out a double taxation. All contributions must be fiscally recognized. The BFH addresses, almost in passing through another obiter dictum, the relationship between the shareholder and the affiliated person and does not rule out a generous donation between them which might trigger gift tax. Due to the lack of relevance to the respective ruling, the BFH decided to waive any further statements. <\/p>\n<h2>IV. Consequences<\/h2>\n<p>The BFH provided clarification with its three rulings regarding the much debated issue of gift taxation on hidden profit distributions in relation between a GmbH and an affiliated person and thus ensures a certain degree of legal certainty. Now, following the rulings of the BFH, when working on cases with similar circumstances attention should be paid especially to the persons who were involved in the process of drawing up the contract.<br \/>\nHowever, with these three BFH rulings, only the relationship of the GmbH with the shareholder and the affiliated person has been sorted out. In the triangular relationship GmbH \u2013 shareholder \u2013 affiliated person, therefore remains a possibility of a generous donation between the shareholder and the affiliated person, which can overall result in a double burden of income tax (hidden profit distribution) and gift tax.<br \/>\nThe Tax Authority implemented the rulings of the BFH with the identical Decree of the Federal States, GLE of April 20, 2018, and, at the same time, lifted its previous rulings and incorporated the obiter dictum of the BFH as well. According to that, in such cases mostly no generous donation occurs between the GmbH and the affiliated person of the shareholder with regard to Section 7 para 1 Sentence 1 ErbStG, but there is one between the shareholder and his affiliated person. If the gift could have been made by more than one shareholder (e.g. father and uncle of the beneficiary), also a proportionate contribution can be presumed. As an exception, there is no generous donation between the shareholder and the affiliated person, if, regarding the legal relation between them, a consideration is provided for the excessive, low or even missing remuneration.<\/p>\n<\/div><\/section><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-82vely-8e19d99e8d76160c043e040cd262d6cd\">\n.flex_column.av-82vely-8e19d99e8d76160c043e040cd262d6cd{\nborder-radius:0px 0px 0px 0px;\npadding:7px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-82vely-8e19d99e8d76160c043e040cd262d6cd av_one_third  avia-builder-el-8  el_after_av_two_third  avia-builder-el-last  sy-only-desktop hide_on_print flex_column_div  column-top-margin'     ><p><div  class='avia-builder-widget-area clearfix  avia-builder-el-9  el_before_av_textblock  avia-builder-el-first '><section id=\"categories-3\" class=\"widget clearfix widget_categories\"><h3 class=\"widgettitle\">Newsletter issues<\/h3>\n\t\t\t<ul>\n\t\t\t\t\t<li 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class='avia_textblock hide_on_print'  itemprop=\"text\" ><h2>Downloads<\/h2>\n<p><a href=\"#\" onclick=\"window.print();return false\">Print<\/a><br \/>\n\n\n\n\t<div class=\"dkpdf-button-container\" style=\" text-align:left \">\n\n\t\t<a class=\"dkpdf-button\" href=\"\/en\/wp-json\/wp\/v2\/posts\/3913?pdf=3913\" target=\"_blank\"><span class=\"dkpdf-button-icon\"><i class=\"fa fa-file-pdf-o\"><\/i><\/span> Download (PDF)<\/a>\n\n\t<\/div>\n\n\n\n\n\n<\/p>\n<\/div><\/section><\/p><\/div><\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='after_section_2'  class='main_color av_default_container_wrap container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-3913'><div class='entry-content-wrapper clearfix'>\n","protected":false},"excerpt":{"rendered":"<p>Notwithstanding an earlier statement, the Federal Fiscal Court decided in three rulings that excessive payments of remuneration by a limited liability company to an affiliated person of a shareholder are to be recorded for income but not for gift tax purposes. Nevertheless, a double tax burden cannot be ruled out, since the BFH does not exclude a generous donation in the relationship between the shareholder and his affiliated person.<\/p>\n","protected":false},"author":26,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"mc4wp_mailchimp_campaign":[],"footnotes":""},"categories":[136],"tags":[],"class_list":["post-3913","post","type-post","status-publish","format-standard","hentry","category-2018-q2-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/posts\/3913","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/users\/26"}],"replies":[{"embeddable":true,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/comments?post=3913"}],"version-history":[{"count":6,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/posts\/3913\/revisions"}],"predecessor-version":[{"id":3920,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/posts\/3913\/revisions\/3920"}],"wp:attachment":[{"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/media?parent=3913"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/categories?post=3913"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/tags?post=3913"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}