Once an effective application has been submitted, the partial income method must also be applied in the following four years, even if the requirements have already ceased to apply after the first year.

The fee for the tax advisor who determines and declares the capital gain from the sale of a company share is one of the deductible costs of sale.

Irrespective of whether bonuses are actually paid out, they are deemed to be due and received by a controlling shareholder-managing director upon adoption of the annual financial statements, unless otherwise agreed.

If the conditions for drawing a pension component are not clearly defined, this has no detrimental effect on the pension provision for another pension component whose conditions are clearly defined.

After an effective first-time application, the partial income method must also be applied in the following four years, even if the requirements have ceased to apply in the meantime.

The Growth Opportunities Act was passed and came into force after a delay and with a significantly reduced scope.

The capital gains tax payable on a distribution claim is not an estate liability, which means that the distribution is subject to tax twice.

Despite the ban on private use, there is prima facie evidence of private vehicle use by the shareholder-managing director, at least in the context of a concealed profit distribution.

The deletion of a limited company from the British commercial register leads to final taxation with the disclosure of hidden reserves.

The sole shareholder and managing director of a corporation may also be subject to social security contributions if the clients have only concluded their contracts with the company.