Die Gewinnverteilung von Familienunternehmen

englischFamily companies combine two systems, which can give rise to certain challenges, particularly in relation to taxation. This book examines interviews with experts on the issue of profit distribution in family businesses, which highlight the very unique and particular issues of withdrawal restrictions, the possibility of accumulation and using the arm’s length principle to conduct comparisons with competitors. The central focus of this study therefore relates to this very diverse data pool. Although the tax-effective possibility of accumulation complies with the withdrawal restrictions typical of family businesses, the experts interviewed remain critical of this practice. The same applies to the often stringent use of the arm’s length principle to conduct comparisons with competitors. This study presents numerous requirements of and proposes various solutions to the challenges relating to the taxation of profit distribution in family businesses.