Accrual and taxation of unpaid bonus for shareholding managi ...
A management bonus for the majority shareholder and managing director of a limited liability company (GmbH) which is not recorded as a liability in the certified annual financial statements is not immediately subject to income tax, even if it is mandatory under generally accepted accounting principles to record a liability to this effect in the (certified) financial accounts.
Kategorien: Supreme Tax Court cases
Schlagwörter: management agreement, bonus share
