What question did this study set out to answer?

This article aims to explore the concept of hidden profit distributions in the context of pension compensation for shareholder-directors.

April 3, 2026Die Aktiengesellschaft0 citations

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Verdeckte Gewinnausschüttung bei der Abfindung einer Pensionszusage eines Gesellschafter- Geschäftsführers?

BBBurkhard Binnewies JÖJohannes Öhmann

Key Points

This article aims to explore the concept of hidden profit distributions in the context of pension compensation for shareholder-directors.
Analysis of legal frameworks related to hidden profit distributions and pension agreements.
Review of case law involving shareholder-directors and pension payouts.
Identification of potential liabilities arising from disguised profit distributions.
Clarification of tax implications for shareholder-directors regarding pension compensation.

Abstract

Article Verdeckte Gewinnausschüttung bei der Abfindung einer Pensionszusage eines Gesellschafter- Geschäftsführers? was published on April 1, 2026 in the journal Die Aktiengesellschaft (volume 71, issue 7).

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Cite This Study

Binnewies et al. (Wed,) studied this question.

synapsesocial.com/papers/69cf5d4e5a333a821460af17 https://doi.org/https://doi.org/10.9785/ag-2026-710710

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