GmbH shareholder has no third party right of appeal

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.

The shareholder of a GmbH has no third-party right of appeal against a tax assessment notice issued against the GmbH regarding the tax contribution account. According to the Schleswig-Holstein Tax Court, only the addressee of a tax assessment notice is entitled to file an objection or a lawsuit against this administrative act. This also applies in the case of the determination of the contribution account, which has a binding effect on the shareholder's income tax assessment. The plaintiff shareholder has filed an appeal against the ruling with the Federal Fiscal Court.