Muss man Einkommemssteuer und Abgeltungssteuer zahlen?
Guten Tag,
Meine Frage ist:
Wenn man eine Kapitalgesellschaft gegründet hat zahlt man Abgeltungssteuer in Höhe von 25% wenn man sich seine Gewinne ins Privatvermögen auszahlen lassen möchte.
Wenn ich genau das tue muss ich dann trotzdem zusätzlich als Privatperson Einkommensteuer auf diese Erträge zahlen ?
The capital income tax is, on the one hand, a deferred tax, but, on the other hand, a form of income tax, i.e. if the personal tax rate is below 25%, it is appropriate to indicate the amount of capital and the capital income tax paid in the income tax declaration, the capital income tax is then calculated on the income tax.
Alternatively, you can also hire yourself as managing director at the GmbH and pay you a salary. Whether the cheaper one is a computing task
Thank you.
This is not cheaper because the salary is social insurance.
But not with the sole shareholder managing director
Of course I give you the right. If one apparently knows as little about matter as the FS is a tax advisor m.E. anyway advisable.
I don’t read out that. Seems to be more complex in Detai. In any case, this aspect should be taken into account if one decides for a construction in which the profit of the company is derived from the management salary.
https://www.ikk-classic.de/fk/pw/social insurance/partner
Keyword of significant influence
You know more. Source would be nice.
yes, there are 25% capital income tax + Soli (5.5% of the Cape) + if necessary Church tax.
This means that the tax debt has been deducted (because the name deferred tax) and no income tax is incurred.
However, it may be advantageous, depending on the amount, to opt for a collective investment under the income tax statement.
Thank you.