Remuneration to the shareholder-board of a stock corporation - The BFH draws a dividing line to GmbH case law

Can a bonus agreement with a shareholder-managing director of a public limited company acting in a dual position constitute a hidden profit distribution - and should the standards known from GmbH case law be applied? The BFH deals with this question of practical relevance in a recent decision and expressly distinguishes the standards for GmbH shareholder-managers from those for stock corporations. Dr. Sebastian Löcherbach and Jil Marie Hinrichs shed light on the tax relevance of this case law for structuring advice for stock corporations.