A managing director who is subject to social insurance contributions does not have a special status that would exclude him from receiving short-time allowance.

In the Corona crisis, the tax offices grant a retroactive reduction of advance payments for 2019 upon request if a loss that can be carried back is expected for 2020.

The federal and state governments have initiated many relief measures to cushion the impact of the Corona crisis.

The state provides one-time payments to small businesses to compensate for lost revenue due to the Corona crisis.

A shareholder of a GmbH cannot directly object to or file a lawsuit against a tax assessment addressed to the GmbH, even if it concerns an assessment of the tax contribution account.

A managing director's remuneration despite ongoing benefits from a pension commitment may be justified in exceptional cases and is then not a hidden profit distribution.

The waiver of a claim against the GmbH may result in a loss from capital assets if the claim is not recoverable.

The participation in a GmbH can be necessary business assets of a sole proprietor if the GmbH directly or indirectly promotes the activity or sales of the sole proprietor.

From 2021, the Soli is to be eliminated in full for around 90 % of income taxpayers and partially for a further 6.5 %.

Whether expenses incurred by a shareholder to secure the capitalization of the GmbH are deductible as subsequent acquisition costs has changed fundamentally in recent years.