UG and Co. KG
January 27, 2022 | 50,00 EUR | answered by Steuerberater Bernd Thomas
Hello,
we have a UG&Co.KG my husband and I. Currently we have a car workshop, a business is registered. We currently live from private withdrawals.... an insolvency due to external application in 2018 (my husband), my private insolvency has been running since December 21 (due to self-solvency guarantee). I also.
I would like to work freelance in a organic food store now. What could this look like, a contract with the company, what kind? Is this legal? Thank you for your detailed explanation.
Kind regards
Dear questioner,
I am happy to answer your inquiry based on the information you provided in the context of an initial consultation on frag-einen.com. The response is based on the facts you have provided. Missing or incorrect information can influence the legal outcome.
In the case of a UG (Unternehmergesellschaft), you cannot make private withdrawals. If you withdraw money from there, it is considered a hidden distribution of profits for tax purposes, for which the UG must declare and pay capital gains tax, solidarity surcharge, and possibly church tax. You typically earn income from capital assets. If you make private withdrawals from the KG (Kommanditgesellschaft), this is generally possible and would reduce the capital account attributed to you. However, it may be necessary to distinguish whether profits from the partnership exist, which should be outlined in the separate and uniform determination declaration of the KG.
Working as a freelancer in a grocery store seems difficult to imagine. A typical job in a grocery store is either dependent employment (wages) or you earn commercial income if it is practiced independently. Care must be taken to avoid false self-employment.
Under these mentioned conditions, you can proceed with this, but you should inform the insolvency administrator about everything.
Sincerely,
Bernd Thomas
Tax advisor
Information in accordance with DL-InfoV: Tax advisor Dipl.-Kaufmann (FH) Bernd Thomas, Tax advisor, Jöhrensstraße 1, 30559 Hannover, member of the Tax Advisor Chamber of Lower Saxony, membership number 146580, professional liability insurance with R+V Allgemeine Versicherung AG, Mittlerer Pfad 24, 70499 Stuttgart, insurance sum: 250,000 euros for each individual claim; annual maximum benefit: 1,000,000 euros (for all damages in one insurance year); the professional regulations apply, in particular the Tax Advisory Act (StBerG), implementing regulations to the Tax Advisory Act (DVStB), professional code (BOStB), Tax Advisor Compensation Ordinance (StBVV) (regulations can be viewed at: https://www.berufsrecht-handbuch.de/, http://www.gesetze-im-internet.de/stberg, www.gesetze-im-internet.de/stbvv/), the professional title of tax advisor was awarded in the Federal Republic of Germany.
