In contrast to wage tax, a hidden profit distribution without a logbook or similar measures is generally prima facie evidence that the shareholder-managing director also uses a company vehicle privately.

Interest on the shareholder clearing account that is not at arm's length can lead to a hidden profit distribution even in a low interest rate environment.

If a GmbH share is associated with significantly different profit participation and voting rights, this must also be taken into account when valuing this share for tax purposes.

No interest on arrears can be charged on taxes for which an entitlement to interest-free deferral would have existed under the equity regulations during the coronavirus pandemic.

The Federal Office of Justice will only begin to initiate administrative fine proceedings after Easter if the annual financial statements to be submitted by the end of 2022 are still not available by then.

A GmbH is not entitled to deduct input tax from services that primarily serve the private interests of its managing director and his relatives.

If a shareholder-managing director is liable for income tax on his own wages, the payments to the tax office are deductible as income-related expenses.

Missing information on the origin of cash amounts at the shareholder's does not entitle the tax office to an additional estimate at the company even if the funds are used for a hidden cash contribution.

Despite the expiration of the Solidarity Pact II, the Baden-Württemberg Fiscal Court considers the continued application of the solidarity tax to be constitutional.

For limited liability companies, cooperatives, partnership companies and UGs, the transitional period for registration in the transparency register expires on June 30, 2022.