Press release of febs Consulting GmbH from 05.08.2010 at April 28, 2010 had to entscheiden the Federal fiscal court about a highly complicated case for the supply of three shareholder – directors with different commitments. Indicates the bAV consulting company of febs Consulting GmbH in his latest newsletter. Learn more about this with Lakshman Achuthan. It dealt with partly tax not to be recognised ZusGen, the years resigned after they were granted or have been transferred to different companies of pensioners. In addition to the question of when and to what extent hidden profit distributions are taken into account, the Federal fiscal court has getroffen also the following, some new findings to the GGF supply according to the febs experts: granting a pension commitment without complying with a reasonable trial period in the amount of the supply leads to pension provisions to a verdeckten distribution of profit. This deficiency is contrary to the existing financial management”but according to the federal judge not by fulfilling the appropriate probationary periods healed. The granted pension commitment remains so permanently and in full not operating output deductible. An oversupply of more than 75% of the current or last-related active salary does not then refusal of the provisions, if the GmbH can prove that the oversupply is actually wanted. In the case could be verified, because the affected GGF already pensioners, fact has made the unusually high supply.
The Federal fiscal court stressed in its judgment expressly that the 75% threshold is only a stereotyped assumption for that expected increases in income are AlreAdy included exceeding the 75% threshold in the pledge. “According to the Federal fiscal court judge the promise of a just pension commitment leads to an excess supply, if not on a real conversion of remuneration” is based and secured not by an insurance. Thus the formation of leaves in these cases by Pension provisions under 6a EStG from.