Limited liability company (GmbH) in tax law

Die GmbH gehört zu den Kapitalgesellschaften. Mit Sitz im Inland ist sie ein unbeschränkt körperschaftsteuerpflichtiges Unternehmen im Sinne des § 1 KStG. Grundlage für die steuerliche Determination of profits sind die Vorschriften des EStG, hinzu treten die speziellen Vorschriften des KStG.
According to § 2 II GewStG, the activity of the GmbH is always and in its entirety as a commercial enterprise (commercial enterprise by virtue of its legal form). The company therefore generates income from commercial operations in accordance with Section 15 I 1 No. 1 EStG; it is also an independent taxpayer for the purposes of trade tax and sales tax.

Contracts under the law of obligations between the GmbH and the shareholders are recognized for tax purposes, the expenses incurred are largely deductible for the GmbH as operating expenses. This is one of the main advantages of the GmbH. Corresponding tax structuring options are particularly applicable to medium-sized companies.

At the shareholder level, tax law distinguishes between income from capital assets (for dividends distributed and interest payments on loans), income from renting and leasing (for the transfer of assets) and income from non-self-employed activities (for management activities). The remuneration of the partner must therefore be recorded for the individual types of income under the Income Tax Act.
Die Leistungsvergütungen müssen einem Arm's length comparison standhalten. Unangemessen hohe Vergütungen sind nicht als Betriebsausgabe abzugsfähig, sondern stellen verdeckte Gewinnausschüttungen da. Verluste können bei der GmbH auf Grund des Trennungsprinzips (Kapitalgesellschaften) nicht „ausgeschüttet“ werden.

If a loss can not be carried back (loss deduction), the shareholder cannot offset the losses incurred against other positive income (loss compensation). The GmbH is the most widespread corporation, it combines corporate law with tax law advantages.

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