Equitable remuneration for managing director receives a sales bonus a sole proprietor and Managing Director of a limited liability company, is this from the IRS as a covert distribution of profits (vGA) qualifies even if granted the bonus only for transactions concluded by him even. This is the essence of a ruling of the Bundesfinanzhof (AZ. I B 70/10). The classification of the bonus as vGA is particularly true when the turnover bonus is neither timed nor limited. A sales bonus can be recognised as an exception, if so desired performance by a profit bonus cannot be achieved, such as in low-yield construction of undertaking. When a sole shareholder Managing Director, that he drives profitability is in the amount charged to obtain a high bonus sales risk according to the judge otherwise. Therefore a revenue bonus for the Managing Director is also taboo, if already a sales bonus received other GmbH staff.
Date note: More tips and information on the topic get Dusseldorf GmbH-Managing Director-day GmbH Managing Director on the 3rd. Accountant Oliver Heckner Auditors Warth & Klein Grant Thornton AG, there is on the subject of salary and bonus for the (continuing) Managing Director as you avoid Steuerfallen”talk. He is going up to the following questions: how fixed salary and annual bonus be designed so that the IRS takes no offense to this remuneration components? How high should the bonus be? When can a sales bonus in each case be agreed upon? “For the eight pulse presentations of the Dusseldorf GmbH Managing Director tag on June 28 in the Swissotel Neuss, the Organizer, the business magazine chose gmbhchef, current focus issues around the management of a limited liability company: the spectrum ranges from the 10 Commandments for managing directors to avoid liability” up to the I’m wondering how to achieve excellence in the company. Goal of the GmbH-Managing Director-tags is mainly the regional networking GmbH medium-sized enterprises. The accompanying trade fair, which gives visitors the opportunity offers from the region specifically for GmbH Managing Director to find out about is used. More information and registration possibility under or Tel. 0228 95124-0