- The question of whether supervisory board members are considered entrepreneurs for tax purposes is controversial
- The tax authorities consider supervisory board members to be self-employed and entrepreneurial if they receive at least 10% of their total compensation in variable compensation, such as meeting fees
- The decision of the Cologne Finance Court in a specific case supported the view that receiving meeting fees does not automatically make someone an entrepreneur
- The European Court of Justice ruled in a case involving a member of the board of directors of Luxembourg companies that there was no entrepreneurial activity because the individual did not bear any economic risk
Source: umsatz-steuer-beratung.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
