The GmbH is an independent legal entity of the corporations, which is personally liable for income tax. The company taxes your income by corporation tax. In addition, it is obliged to submit a business tax declaration. In contrast to some other forms of company, the removal from the GmbH is inadmissible. For this purpose, the profit distribution takes place in the form of a distribution. For this purpose, the amount of profit distributions at the shareholders’ meeting is determined.
2. special features in the use of profit
The earned profit of the GmbH is not subject to unconditional free use. Thus, the potential profit distribution is also affected. Finally, there are certain rules to observe:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.