Ist das eine verdeckte Gewinnausschüttung in einer UG oder GMBH?
Die UG macht 100.000 Umsatz jährlich.
Ich bin alleine Geschäftsführer und Gesellschafter
Keine Mitarbeiter!
Mein Jahresgehalt beträgt 80.000 euro und dies gebe ich zu den Betriebsausgabe der UG dazu
= gesamte Betriebsausgaben 90.000€
10.000 zu versteuern in der UG = 30% 3.000 euro steuern.
von den 7.000€ euro Jahresüberschuss muss ich 25% zurücklegen wegen der Rücklagenpflicht von 25% der UG
Die 80.000 Geschäftsführergehalt versteuer ich mit 42% Einkommensteuer und der REST ist für mich?
(1 votes)
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Right, as personnel expenses in the profit and loss account (GuV).
No, from the 10,000 € (1/4 of the annual surplus, see § 5a (3) GmbHG), i.e. 2,500 €.
Your annual surplus (sales expenditure) is € 10,000 and is still to be considered before tax.
The €80,000 is subject to monthly wage tax.
And the tax rates are only applied when you pay an income tax return and a tax decision is made.
The income tax is measured by the income tax to be taxed. Here, all your incomes (e.g. in the case of you the wage income: gross wage minus advertising costs) are computed and deducted from it, roughly, again special expenses and exceptional charges.
Depending on the level of this taxable income, income tax also increases progressively. No income tax applies up to €11.604. From then on, the tax rate starts with 14%.
PS: 42% tax rate only applies from a taxable income of €66 761!
And to the question with the hidden payout: A vGA can result here at most from an excessive (non-observing) managing director’s salary, especially since you are also self-governing shareholders.
But now I don’t recognize anyone.
Thanks for the detailed answer.
I figured it out. With the same turnover of 100,000 euros per year, a UG with this approach would probably be worth significantly more than a single company. Or how do you value it, through your experiences. Apart from the industry, if one assumes that one does not have many operating expenses, except his own salary.
Hello, Elch,
It may be that the tax office is the 80 Tsd annual salary for a 1-man UG too much compared to the usual market comparison.
So much I know are more than 60-65 Tsd. Annual salary rather the usual market value for Kleinst – GmbH / UG.
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Otherwise, note, in the case of a capital company, you need double accounting and accounting requirements if this is a tax advisor it is approx. EUR 2500 per year.
“The rest is for me.” No. The rest can be decided in a shareholder’s meeting to pay dividends and is then taxable capital income at the shareholder (Ihnen). This is also subject to source tax.