Taxation of GmbH shareholders
July 5, 2011 | 20,00 EUR | answered by Oliver Burchardt
A shareholder holds 67% of a GmbH, another 33%? The profit and distribution of the GmbH amounts to 90,000 euros. How is the profit distributed? What does the taxation of the distribution to the two shareholders look like in concrete terms (please include calculations)?
Dear inquirer,
Thank you for your inquiry, which I am happy to answer as part of an initial consultation.
Profit distribution is generally freely agreed upon in the articles of association of the GmbH. In my response, I assume that no agreements have been made in the articles of association, so that the legal standard model applies.
Accordingly, the profit is to be distributed according to the participation quotas. Shareholder A receives 60,300 euros, and shareholder B receives 29,700 euros.
Distributions from GmbHs are generally subject to flat-rate tax (unless the special provisions of § 32d EStG apply; whether this is the case, I cannot judge from the facts or the context of your question). Therefore, 25% flat-rate tax, 5.5% solidarity surcharge, and possibly church tax at 9% are due on the distributions from the GmbH.
Shareholder A:
Distribution: 60,300 euros
Flat-rate tax: 15,075 euros
Solidarity surcharge: 829.13 euros
Church tax: 1,356.75 euros
After-tax dividend: 43,039.12 euros
Shareholder B:
Distribution: 29,700 euros
Flat-rate tax: 7,425 euros
Solidarity surcharge: 408.38 euros
Church tax: 668.25 euros
After-tax dividend: 21,198.37 euros
I hope that my explanations have been helpful to you.
Sincerely,
Oliver Burchardt
Tax consultant
