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- Title
Beherrschender Gesellschafter-Geschäftsführer: Zufluss von Tantiemen bei verspäteter Feststellung des Jahresabschlusses.
- Abstract
The article discusses the question of whether, in the case of a delayed determination of the annual financial statements of a controlling shareholder-director, the inflow of royalties is brought forward to the due date in the event of timely preparation of the annual financial statements. The Federal Fiscal Court (BFH) has decided that this is not automatically the case. Royalties are considered taxable income and must have been received by the employee in order to be taxed. However, the BFH assumes that in the case of controlling shareholder-directors, an inflow of income can already exist when the claim against the corporation becomes due. However, only salary amounts and remuneration that have affected the income of the corporation are recorded.
- Subjects
INCOME tax; INCOME tax laws; ACCOUNTS; FEDERAL courts; FINANCIAL statements; WAGES; EMPLOYEE bonuses; TAXATION; CORPORATIONS; LIABILITIES (Accounting)
- Publication
FinanzRundschau, 2022, Vol 104, Issue 20, p939
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2022-1042007