Caution: Hidden profit distribution is a sole proprietor and Managing Director of a GmbH a turnover bonus, is this from the IRS as a covert distribution of profits (vGA) qualifies even if granted the bonus only for transactions concluded by him even. The payment of sales royalties to the shareholder – Managing Director of a GmbH is regularly regarded as vGA, so ruled the Bundesfinanzhof (BFH, decision of Sparta Sarpsborg, AZ.) I B 70/10). This is particularly true if the sales royalties are neither temporary nor limited the amount even if they are made exclusively for the transactions concluded by him self. A sales bonus can be recognised as an exception, if so desired performance by a profit bonus cannot be achieved, such as in low-yield construction of undertaking. When a sole shareholder Managing Director risk according to the judge in a sales bonus otherwise that he to get a high bonus sales at the expense of company profitability in the height drives. Therefore, a sales bonus is even taboo for the Managing Director when other GmbH employees already receive a sales bonus.
Date note: More tips and information on the topic get GmbH Managing Director on the 4th GmbH-Managing Director-day in Cologne, Germany on May 5. “Accountants and auditors from the firm DHPG Dr. Volker Wogen corner Harzem und partner KG in Bergisch Gladbach, clarifies there in his lecture: salary and bonus for (continuing) Managing Director as you avoid Steuerfallen” questions such as: how fixed salary and annual bonus be designed so that the IRS takes no offense to this remuneration components? How high should the bonus be? When can a sales bonus be agreed? As more topics for the seven impulse lectures of 4 GmbH Managing Director tags in the BusinessLounge East of the RheinEnergieStadions which has Gmbhchef Organizer, the business magazine, selected the current focal issues around the management of a limited liability company: the spectrum ranges from the safe control design of CEO salary to sales strategies for difficult cases. The GmbH Managing Director days, which take place this year in addition to Cologne also on 28 June in Dusseldorf and on July 5 in Bonn, is above all the regional networking and strengthening GmbH medium-sized enterprises in the region. The accompanying trade fair, which gives visitors the opportunity offers from the region specifically for GmbH Managing Director to find out about is used.