Insight
August 2022 · Insight

BFH: Indirect profit participation in the case of GmbH shares subject to usufruct

Original: “BFH: Mittelbare vGA bei nießbrauchbelasteten GmbH-Geschäftsanteilen”

Can the usufruct of a GmbH share lead to a hidden profit distribution? “It may”, says the BFH in a recent decision. “No” is the opinion of our professionals Sebastian Löcherbach and Jan-Eckhard Wegener in their commentary in the current RFamU.

in: RFamU Recht der Familienunternehmen, 08/2022, August 19, 2022, 1. year, 369-374
Authors: Dr. Sebastian Löcherbach, Dr. Jan-Eckhard Wegener
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