Restaurant and a subordinate shareholder loan.
You can use the “shareholder loans” instrument to present the development of shareholder loans to your auditor. Shareholder Loan If a shareholder grants a loan to his company, it must be examined whether it was equity capital or a loan transaction attributable to the special business assets of the shareholder. The amount had to be paid when the shareholder was admitted, it was a contribution (“waiver of interest payment”) and the amount was used to create a provision for the company. the withdrawal from a guarantee.
The special business assets must be shown in separate balance sheet I of the relevant shareholder. Capital claims that a shareholder had ceded to a non-shareholder, claims that already existed when the lender was not yet a shareholder of the company. For very liquid interest-bearing companies, the usual lending rates of a credit institution are a regular measure of the lending rates (Finanzgericht Baden-Württemberg, decision of 10.11.2005, file reference: 3 K 353/01).
If a loan granted to a group is lost, loss carryforwards are only recognized for tax purposes if the capital granted is available as a separate capital in the event of a corporate crisis (Finanzplandarlehen) (Finanzgericht Düsseldorf, judgment of 17.1.2007, file reference: 7 K 1982 / 05 E).
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Using the Shareholder Loan tool Introduce your accountant to the development perspectives of shareholder loans Enter the owner name, loan date, original loan amount, repayment date and other details and you will get a detailed overview of the loan development with our tool.
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