Taxation of Managing Directors, Officers with Statutory Authority (Deputized Officers) as well as Employees – Income-taxation overview

The following observations apply to managing directors:

• of companies limited by shares in the Federal Republic of Germany;
• of undertakings with sole proprietors and partnerships in the Federal Republic of Germany provided the managing director is not also the owner or co-owner of the company.

Since this concerns the taxation of natural persons in general, these statements are equally valid for e.g. authorized officers and employees.

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