Eine GmbH hat keinen Anspruch auf Vorsteuerabzug aus Leistungen, die in erster Linie den privaten Interessen ihres Geschäftsführers und dessen Angehörigen dienen.

Muss ein Gesellschafter-Geschäftsführer für die Lohnsteuer auf seinen eigenen Arbeitslohn haften, dann sind die Zahlungen ans Finanzamt als Werbungskosten abziehbar.

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.

In the case of a pension commitment financed by deferred compensation, the tax office may not impose strict requirements for tax recognition.

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.

Even without a major annual tax law last year, there were again some changes in tax law at the turn of the year.

Large donations to a foundation established by the shareholders can be a hidden profit distribution.

In order for the tax office to assume a hidden profit distribution due to an excessive interest-bearing shareholder loan, it must take all interest-relevant factors into account appropriately.