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No exemption from Sec. 27 (5) Sentence 1 to 3 KStG in the case of vGA subsequently determined

Original: “Keine Ausnahme von § 27 Abs. 5 S. 1 bis 3 KStG bei nachträglich festgestellter vGA”
KStG Sec. 27 (3), (5) sentences 1 to 3; FGO Sec. 115 (2) No. 1

No tax exemption in case of subsequently determined hidden profit distribution in the context of a hidden profit distribution - BFH confirms that a tax certificate cannot be issued retrospectively. POELLATH professional Raphael Baumgartner explains the facts.

in: DStRK - Deutsches Steuerrecht kurzgefasst, 10/2021, 133-134
Authors: Raphael Baumgartner
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