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Percentages of profits are a variable result-dependent remuneration/participation, which exist in a percentage of the conversion, the profit or are mostly paid on other achievement or result criteria to depend and apart from a firm remuneration to members of the board of an AG, to managing directors or leading employees.
Percentage of profits also the present-dependent income is called of book authors and music composers.
In contrast to the commission or to the fee the percentage of profits orients itself not at an individual conclusion of a deal, but at the result of the entire enterprise or a part of the enterprise and/or a department. Also loss participation can be agreed upon, however these are permissible only during grant of an appropriate reconciliation.
A requirement on a percentage of profits exists only with appropriate contractual agreement. If percentage of profits payment is agreed upon, this is mostly part of the work contract.
The height of the percentage of profits and design fundamentals depend on the met contractual agreements. If the participation depends on the profit, the annual clear profit is to be consulted as design fundamentals, whereby to the commercial balance sheet set up by the enterprise and not to the tax balance of it deviating is to be turned off. If an employee is work-unable ill during the entire financial year and if it cannot stress a payment continued payment, the requirement on the percentage of profits expires for lack of other contractual agreement besides the opinion represents that turnover percentages of profits do not bring an advantage to the society, since a higher conversion guarantees still for a long time no higher profit.
The maturity of the percentage of profits depends on the met contractual agreements, whereby as a time usually the completion of the balance is agreed upon and/or one time, at which the balance could have been determined. If a coworker steps during one calendar year in or out, it has a time-proportional requirement for lack of appropriate agreement only in accordance with condition of the year's result. For the examination of the correctness of the communicated year's results the employee has an account and a requirement for information against its employer.
Percentages of profits at employees belong for taxation to the income from not-independent turnover percentages of profits to a partner managing director paid, can lead this to a covered distribution of profits. Around the abusive of the corporation tax intended thereby to prevent the tax office examines very critically whether this percentage of profits would have been paid also to a managing director, who is not involved in the GmbH.
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