Income tax and gift tax on hidden profit distributions

Justus Weise (Autor)

Buch | Softcover

60 Seiten

2025
Our Knowledge Publishing (Verlag)
978-620-0-76240-5 (ISBN)

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This book deals with the income and gift tax consequences of hidden profit distributions. The gift tax burden in particular is highly controversial and regularly leads to uncertainty in practice, especially in the case of hidden profit distributions to persons closely related to the shareholder. It should be noted that tax authorities, case law and literature continue to arrive at divergent conclusions. Contrary to the tax authorities, I have come to the conclusion that gift tax liability for distributions to shareholders can generally be ruled out. For hidden profit distributions to persons closely related to the shareholder, gift tax liability should be applied restrictively, but is nevertheless justifiable in some cases. This book should be helpful for anyone interested in the current state of the discussion or dealing with a relevant case.

Justus Weise, son of a former federal ministerial director, opted for a career in the private sector and has been working at a medium-sized tax consulting firm in Berlin since successfully completing his studies.

Erscheinungsdatum	29.07.2025
Sprache	englisch
Maße	152 x 229 mm
Gewicht	95 g
Themenwelt	Sachbuch/Ratgeber ► Beruf / Finanzen / Recht / Wirtschaft ► Steuern / Steuererklärung
	Recht / Steuern ► EU / Internationales Recht
	Recht / Steuern ► Steuern / Steuerrecht
Schlagworte	Gift tax • hidden profit distributions • related parties
ISBN-10	620-0-76240-6 / 6200762406
ISBN-13	978-620-0-76240-5 / 9786200762405
Zustand	Neuware