Profit distributions and the contribution account of a GmbH
How money gets from a German GmbH or UG to its shareholders: the corporation tax and determination returns with their deadlines, the distribution resolution and its day of receipt, and the hidden profit distribution as a costly detour. Then the 25 % withholding tax with solidarity surcharge that the company deducts, reports and pays over on receipt, and the cases in which it refrains. Finally the tax contribution account with its order of use and certificate, the § 8b KStG exemption and the partial-income method. Three modules with case studies worked from the statute.
Advanced3 modules60 minModule 1 free to read
2026 rules — verified on September 23, 2026
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This content is part of the path: Taxing a GmbH and distributing profits· Step 2 of 10· Next step: German corporation tax — rate by assessment period
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- identify which returns a GmbH files for a financial year, and by when
- explain why corporation tax is due whether or not the profit is distributed
- trace the path from the annual accounts through the appropriation resolution to the moment the shareholder receives the money
- recognise a hidden profit distribution and estimate its twofold consequence for company and shareholder
- identify who owes the withholding tax on a GmbH distribution and who makes the deduction
- apply the rate, base and surcharge of withholding tax to a distribution
- distinguish the payment date for a GmbH distribution from the monthly rhythm of other withholding taxes
- recognise the cases in which the company refrains wholly or partly from deduction, and name the evidence required
- explain what the tax contribution account records and how it is rolled forward
- apply the statutory order of use in § 27(1) KStG to a payment
- issue the certificate for a return of contributions on time and in the right amount
- distinguish a dividend paid to a corporation (§ 8b KStG) from one paid to an individual holding shares as business assets (partial-income method)
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 120 minFree — no accountFrom the annual accounts to the distribution resolution: return, receipt and hidden profit distributionWhat you will be able to do
- identify which returns a GmbH files for a financial year, and by when
- explain why corporation tax is due whether or not the profit is distributed
- trace the path from the annual accounts through the appropriation resolution to the moment the shareholder receives the money
- recognise a hidden profit distribution and estimate its twofold consequence for company and shareholder
- Module 219 minIncluded in the full courseThe withholding tax the company deducts, reports and pays overWhat you will be able to do
- identify who owes the withholding tax on a GmbH distribution and who makes the deduction
- apply the rate, base and surcharge of withholding tax to a distribution
- distinguish the payment date for a GmbH distribution from the monthly rhythm of other withholding taxes
- recognise the cases in which the company refrains wholly or partly from deduction, and name the evidence required
- Module 321 minIncluded in the full courseThe tax contribution account, the return of contributions and the dividend paid to a companyWhat you will be able to do
- explain what the tax contribution account records and how it is rolled forward
- apply the statutory order of use in § 27(1) KStG to a payment
- issue the certificate for a return of contributions on time and in the right amount
- distinguish a dividend paid to a corporation (§ 8b KStG) from one paid to an individual holding shares as business assets (partial-income method)
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (7)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (7)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.