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Profit distributions and the contribution account of a GmbH
From the annual accounts to the distribution resolution: return, receipt and hidden profit distribution

Module 120 min2353 wordsFree — no account

From the annual accounts to the distribution resolution: return, receipt and hidden profit distribution

The lesson46
Worked case1
Quiz1
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In this module

Module 1 of 3

Test yourself

A way to check what has landed — no marks, no account · 1 section · 356 words · 6 min

Test yourself

Question 1 of 6

Question 1 of 6

Does a resolved profit distribution reduce the GmbH's income?

yes, in fullno, whether income is distributed is irrelevant for determining ityes, but only by half

Question 2 of 6

Question 2 of 6

Which return must a GmbH file as at the end of every financial year in addition to the corporation tax return?

a return-of-contributions notificationthe return for the separate determination of tax bases, including the contribution accountno further return

Question 3 of 6

Question 3 of 6

By when must the 2025 corporation tax return be filed without a tax adviser?

by 31 May 2026no later than seven months after the calendar year ends, i.e. by the end of July 2026by the last day of February 2027

Question 4 of 6

Question 4 of 6

The distribution resolution of 14 April sets no payment date. When is the distribution received?

on the day of the actual transferon the day after the resolution, i.e. 15 Aprilat the end of the calendar year

Question 5 of 6

Question 5 of 6

To whom is a distribution attributed if shares are sold shortly after the resolution?

to the buyer, because he is shareholder when payment is madeto the person to whom the shares were attributable at the time of the profit distribution resolutionto both, half each

Question 6 of 6

Question 6 of 6

What twofold consequence does a hidden profit distribution have?

it is a business expense for the company and tax-free for the shareholderit does not reduce the company's income and is another receipt of the shareholderit is adjusted only at shareholder level

Back to the programme Module 2 — nextThe withholding tax the company deducts, reports and pays over

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.

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