Inflow of investment income in the case of split profit appropriation
If, in contrast to the shares of the other shareholders, the profit share of a majority shareholder is not distributed but allocated to the revenue reserve, there is no inflow of investment income.
According to the Federal Fiscal Court, a shareholder resolution effective under civil law, according to which the profit shares of minority shareholders are distributed but the share of profit attributable to the majority shareholder is not distributed but allocated to a shareholder-related revenue reserve, is in principle also to be recognized for tax purposes. Such a transfer to the shareholder-related revenue reserve therefore does not lead to an inflow of investment income for the controlling shareholder.