Ask a tax advisor on the topic of Other questions to tax advisors

Change in profit distribution in a GbR

November 1, 2016 | 30,00 EUR | answered by Oliver Burchardt

We are a GbR with 3 shareholders.
Currently, all shareholders are equally entitled to the profits of the company.
We now want to adjust the profit distribution so that only 2 shareholders are entitled to profits. The background of the redistribution is the workload of the two beneficiaries, the amounts paid into the GbR, as well as tax reasons.
Since the personal marginal tax rate of these two shareholders is lower than that of the third shareholder, the tax revenue of the tax office would decrease.
Now the questions:
Does a change in profit distribution need to be justified to the tax office?
If yes: What are acceptable reasons?
What information must be included in the notification of the change in profit distribution to the tax office?
When must the change in profit distribution be reported to the tax office: when filing the tax return or immediately after the GbR's decision?

Oliver Burchardt

Dear inquirer,

Thank you for your inquiry, which I am happy to answer as part of an initial consultation.

Changing the profit distribution is a measure that does not require approval from the tax office.

You will report the changed profit distribution when submitting the separate and uniform determination.

On the main form, you indicate a 0 in line 31 and send the articles of association with the amended profit distribution keys.

Best regards,

Oliver Burchardt
Tax consultant