Calculation of dominant company business activities.
March 7, 2010 | 15,00 EUR | answered by Dipl.BW/SB Ulrich Stiller
A controlling shareholder-director of a GmbH does not have a pension commitment. The GmbH has taken out a direct insurance policy in his favor. The contributions to the direct insurance policy are flat-rate taxed according to § 40b EStG. Subsidies for private health and long-term care insurance are not paid by the GmbH to the director.
The payroll software S&P calculated the income tax based on the general income tax table in the years 2008-2009. As of January 1, 2010, the payroll software AGENDA was then used, which calculates based on the special income tax table.
Should the income tax calculation in the years 2008-2009 also have been carried out using the special income tax table?
Dear inquirer,
Thank you for your inquiry, which I would like to answer based on your information and in the context of your commitment in a first consultation as follows:
The special income tax table applies to civil servants, judges, professional soldiers, and non-insurance liable managing directors of GmbHs as well as members of the board of directors who have been promised company pension benefits.
For employees liable for pension insurance, the general table always applies. The special income tax table, on the other hand, applies to employees who are not liable for statutory pension insurance.
Since you were and are probably not liable for pension insurance, the special income tax table should have been applied.
I hope I could be of assistance.
Yours sincerely,
Ulrich Stiller
Tax advisor
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