30 Sep 15

Editorial titled “CEO salaries is no longer new, but it has surprised many: the disposal of the Oberfinanzdirektion in Karlsruhe from 3.4.2009.” After eight years, so that the tax authorities updated their table values for GmbH Managing Director and adapted to the current conditions. Dealing with one of the most common points of contention in audits in limited liability companies, namely to the question, what content for the Managing Director is appropriate. Excessive salaries of GmbH managing directors with partner status are qualified as a covert distribution of profits and again added the GmbH profit tax. Even if she can instruct only the downstream financial offices in their district of OFD OFD Karlsruhe, the new values in the table should be but a benchmark also for other financial offices. The question according to the appropriate content of a GmbH Managing Director can not answer. It is not only on the fixed salary, but on the total remuneration (including bonus, pension, remuneration in kind and benefits etc.) on.

These vary number of business leaders depending on the industry, size of company, etc. Therefore the results of several investigations of the salary structure, as well as an internal administrative collection of comparative data basis are the numbers of the OFD Karlsruhe. The Treasury assumes that the total remuneration as also the individual components must be reasonable. Assessment criteria for the appropriateness: nature and scope of activity of the Managing Director, the earnings outlook of the company, the ratio of CEO salary to the profit of the GmbH and the remaining return on capital as well as type and amount of remuneration, which grant similar businesses on Managing Director for appropriate services. The new Karlsruhe tables”and detailed explanations to their application are printed in the January issue of the magazine GmbH control practice”. Interested parties can make the contribution free requesting 53154 Bonn, fax number 0228 VSRW Publishing House, P.o. box 240 143, 95-124 90 or by email at. Bonn, the 28.1.2010


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