Profit distribution agreement in the event of non-investment

A deviating profit distribution agreement for the profit from the reversal of an investment deduction cannot be agreed retrospectively.

A subsequent profit distribution agreement which, in the event of non-investment, allocates the profit from the reversal of the investment deduction amount differently from the previously applicable profit distribution key is not to be taken into account for tax purposes. According to a ruling by the Federal Fiscal Court, this applies in any case if the deviating profit distribution agreement was only made after the end of the deduction year, as retroactive changes to profit distribution agreements are generally not recognized for tax purposes.