{"id":1640,"date":"2026-10-17T01:25:02","date_gmt":"2026-10-16T23:25:02","guid":{"rendered":"https:\/\/kanzlei-reese.de\/?p=1640"},"modified":"2026-10-17T01:25:02","modified_gmt":"2026-10-16T23:25:02","slug":"knp-110-c8e69c850d22","status":"publish","type":"post","link":"https:\/\/kanzlei-reese.de\/da\/knp-110-c8e69c850d22\/","title":{"rendered":"For\u00adret\u00adnings\u00adf\u00f8ringsaf\u00adta\u00adle mel\u00adlem et GmbH og en selskabs\u00adde\u00adla\u00adger som skjult udlod\u00adning af overskud"},"content":{"rendered":"<p>Hvis et GmbH fore\u00adta\u00adger udbe\u00adta\u00adlin\u00adger til en af sine selskabs\u00adde\u00adl\u00adta\u00adge\u00adre p\u00e5 grund\u00adlag af en for\u00advalt\u00adningsaf\u00adta\u00adle, kan det bli\u00adve dyrt skat\u00adte\u00adm\u00e6s\u00adsigt. Skat\u00adter\u00adet\u00adten i M\u00fcns\u00adter har i en nylig dom fast\u00adsl\u00e5et, at s\u00e5dan\u00adne beta\u00adlin\u00adger i deres hel\u00adhed skal behand\u00adles som skjult udlod\u00adning af over\u00ads\u00adkud (vGA), hvis afta\u00adlen ikke lever op til arml\u00e6ngdeprincippet.<\/p>\n<h2>Hvad handler sagen&nbsp;om?<\/h2>\n<p>Et GmbH indgik i decem\u00adber 2014 en for\u00adret\u00adnings\u00adf\u00f8ringsaf\u00adta\u00adle med C GmbH, som eje\u00adde 50 pro\u00adcent af sels\u00adka\u00adbet. Bem\u00e6r\u00adkel\u00adses\u00adv\u00e6r\u00addigt: Den sam\u00adme per\u00adson, direk\u00adt\u00f8\u00adren E, optr\u00e5d\u00adte p\u00e5 beg\u00adge sider af afta\u00adlen. C GmbH skul\u00adle st\u00f8t\u00adte ledel\u00adsen af GmbH\u2019en p\u00e5 alle omr\u00e5\u00adder og mod\u00adta\u00adge et fast m\u00e5ned\u00adligt hono\u00adrar p\u00e5 2.500 euro samt en varia\u00adbel andel p\u00e5 20 pro\u00adcent af det han\u00addels\u00adret\u00adli\u00adge \u00e5rso\u00adver\u00ads\u00adkud f\u00f8r skat og ekstra\u00ador\u00addin\u00e6\u00adre afskrivninger.<\/p>\n<p>I \u00e5re\u00adne 2015 til 2018 udgjor\u00adde de \u00e5rli\u00adge udbe\u00adta\u00adlin\u00adger i alt bel\u00f8b p\u00e5 mel\u00adlem ca. 331.000 og 514.000 euro. De egent\u00adli\u00adge direk\u00adt\u00f8\u00adrer i GmbH, hr. D og hr. E, mod\u00adtog der\u00adimod ingen l\u00f8n for deres ledelsesarbejde.<\/p>\n<h2>Hvad var det, der blev kritiseret ved skatterevisionen?<\/h2>\n<p>I for\u00adbin\u00addel\u00adse med en skat\u00adte\u00adre\u00advi\u00adsi\u00adon klas\u00adsi\u00adfi\u00adce\u00adre\u00adde skat\u00adte\u00admyn\u00addig\u00adhe\u00adder\u00adne alle beta\u00adlin\u00adger som skjul\u00adte udlod\u00adnin\u00adger af over\u00ads\u00adkud i hen\u00adhold til \u00a7 8, stk. 3, 2. punk\u00adtum, i selskabs\u00adskat\u00adtel\u00adoven. Der blev anf\u00f8rt fle\u00adre begrundelser:<\/p>\n<ul>\n<li>Kon\u00adtrak\u00adten var ble\u00advet indg\u00e5et uden den god\u00adken\u00addel\u00adse fra gene\u00adral\u00adfor\u00adsam\u00adlin\u00adgen, som kr\u00e6\u00adves i hen\u00adhold til selskabsvedt\u00e6gterne.<\/li>\n<li>Arten og omfan\u00adget af de ydel\u00adser, der skul\u00adle leve\u00adres, var ikke bes\u00adkre\u00advet konkret.<\/li>\n<li>Den resul\u00adtat\u00adba\u00adse\u00adre\u00adde afl\u00f8n\u00adning var ikke begr\u00e6n\u00adset i over\u00adkan\u00adten, selv om der aller\u00ade\u00adde ved kon\u00adtrakt\u00adind\u00adg\u00e5el\u00adsen var udsigt til bety\u00adde\u00adli\u00adge stign\u00adin\u00adger i overskuddet.<\/li>\n<\/ul>\n<p>Skat\u00adte\u00adkon\u00adto\u00adret udsted\u00adte \u00e6nd\u00adre\u00adde afg\u00f8\u00adrel\u00adser om selskabs- og erhvervss\u00adkat. GmbH\u2019en anlag\u00adde sag, efter at en inds\u00adigel\u00adse var ble\u00advet afvist.<\/p>\n<h2>Hvad var skatterettens afg\u00f8relse?<\/h2>\n<p>FG M\u00fcns\u00adter afvis\u00adte sags\u00adan\u00adl\u00e6g\u00adget fulds\u00adt\u00e6n\u00addigt og bekr\u00e6f\u00adte\u00adde skat\u00adte\u00admyn\u00addig\u00adhe\u00adder\u00adnes vur\u00adde\u00adring. En ordent\u00adlig og sam\u00advit\u00adtig\u00adhedsfuld virksom\u00adheds\u00adle\u00adder ville ikke have indg\u00e5et den\u00adne afta\u00adle p\u00e5 den\u00adne m\u00e5de, og en eks\u00adtern afta\u00adle\u00adpart\u00adner ville ikke have accep\u00adter\u00adet den. Ret\u00adten kri\u00adti\u00adse\u00adre\u00adde kon\u00adkret tre aspekter:<\/p>\n<ul>\n<li><strong>Bes\u00adkri\u00advel\u00adse af ydel\u00adsen:<\/strong> I for\u00adhold til almin\u00adde\u00adli\u00adge tje\u00adnes\u00adtey\u00addel\u00adses\u00adkon\u00adtrak\u00adter var ydel\u00adsespak\u00adken for bred og for vagt formuleret.<\/li>\n<li><strong>Afl\u00f8n\u00adnings\u00adstruk\u00adtur:<\/strong> Den valg\u00adte afl\u00f8n\u00adnings\u00adform, is\u00e6r uden et loft for den resul\u00adtat\u00adba\u00adse\u00adre\u00adde andel, sva\u00adrer ikke til, hvad uaf\u00adh\u00e6n\u00adgi\u00adge tred\u00adjepar\u00adter ville aftale.<\/li>\n<li><strong>Kon\u00adtrak\u00adtens l\u00f8bet\u00adid:<\/strong> En lang l\u00f8bet\u00adid uden en ordent\u00adlig ops\u00adigel\u00adses\u00adret er ikke s\u00e6d\u00adv\u00adan\u00adlig p\u00e5 mark\u00adedet for eks\u00adter\u00adne tjenesteydelseskontrakter.<\/li>\n<\/ul>\n<p>Der blev ikke givet til\u00adla\u00addel\u00adse til appel. Dom\u00admen er der\u00admed forel\u00f8\u00adbig ende\u00adlig (FG M\u00fcns\u00adter, dom af 20. maj 2026, sag nr. 10 K 1001\/23 K,G,F).<\/p>\n<h2>Hvad betyder det i praksis for selskabsdeltagere i et&nbsp;GmbH?<\/h2>\n<p>Dom\u00admen underst\u00adre\u00adger, hvor omhyg\u00adge\u00adligt afta\u00adler mel\u00adlem et GmbH og dets selskabs\u00adde\u00adl\u00adta\u00adge\u00adre skal udfor\u00admes. En skjult udlod\u00adning af over\u00ads\u00adkud med\u00adf\u00f8\u00adrer, at beta\u00adlin\u00adger\u00adne ikke redu\u00adce\u00adrer GmbH\u2019ets skat\u00adtep\u00adlig\u00adti\u00adge indkomst og der\u00adfor kan bes\u00adkat\u00adtes yder\u00adli\u00adge\u00adre hos selskabs\u00adde\u00adl\u00adta\u00adge\u00adren. Det kan i v\u00e6rs\u00adte fald bli\u00adve meget&nbsp;dyrt.<\/p>\n<p>Den, der indg\u00e5r s\u00e5dan\u00adne afta\u00adler, b\u00f8r pr\u00e6cist bes\u00adkri\u00adve ydels\u00ader\u00adne, fast\u00ads\u00e6t\u00adte veder\u00adla\u00adget i over\u00adens\u00adstem\u00admel\u00adse med mark\u00adeds\u00adm\u00e6s\u00adsi\u00adge stan\u00addard\u00ader, fast\u00ads\u00e6t\u00adte et loft for veder\u00adla\u00adget og sik\u00adre, at alle god\u00adken\u00addel\u00adses\u00adkrav i selskabs\u00adved\u00adt\u00e6g\u00adter\u00adne over\u00adhol\u00addes. Is\u00e6r n\u00e5r den sam\u00adme per\u00adson optr\u00e6\u00adder p\u00e5 beg\u00adge sider af en afta\u00adle, er der grund til at udvi\u00adse s\u00e6r\u00adlig&nbsp;omhu.<\/p>\n<p>Hvis man er i tvivl om, hvor\u00advidt eksis\u00adter\u00aden\u00adde kon\u00adtrak\u00adter lever op til armsl\u00e6ng\u00adde\u00adprin\u00adcip\u00adpet, b\u00f8r man s\u00f8ge skat\u00adter\u00adet\u00adlig r\u00e5d\u00adgiv\u00adning i god tid for at und\u00adg\u00e5 sene\u00adre kor\u00adrek\u00adtio\u00adner fra skattemyndighederne.<\/p>\n<div id=\"knp-source-attribution\">\n<p>Kil\u00adde: <a href=\"https:\/\/www.haufe.de\/steuern\/rechtsprechung\/geschaeftsbesorgungsvertrag-als-verdeckte-gewinnausschuettung_166_691842.html\" rel=\"nofollow noopener\" target=\"_blank\">Hau\u00adfe:&nbsp;Skat<\/a><\/p>\n<\/div>\n<div id=\"knp-ai-disclosure\">\n<p>Det\u00adte indl\u00e6g og bil\u00adle\u00addet til artik\u00adlen er udar\u00adbej\u00addet med hj\u00e6lp fra kunst\u00adig intel\u00adli\u00adgens og redak\u00adtio\u00adnelt gennemg\u00e5et.<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Beta\u00adlin\u00adger fra et GmbH til dets mede\u00adjer kan betrag\u00adtes som skjult udlod\u00adning af over\u00ads\u00adkud. Skat\u00adte\u00addom\u00ads\u00adto\u00adlen i M\u00fcns\u00adter viser, hvor afta\u00adler g\u00e5r i vasken.<\/p>","protected":false},"author":1,"featured_media":820,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"wp_typography_post_enhancements_disabled":false,"footnotes":""},"categories":[8],"tags":[],"class_list":["post-1640","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-steuerrecht"],"_links":{"self":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts\/1640","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/comments?post=1640"}],"version-history":[{"count":0,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts\/1640\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/media\/820"}],"wp:attachment":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/media?parent=1640"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/categories?post=1640"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/tags?post=1640"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}