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

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.