- A shareholder-managing director can provide taxable management services to their GmbH if acting independently and receiving a profit-independent compensation
- However, they can also qualify as a small business owner, exempting them from owing VAT
- The plaintiff became a shareholder of the GmbH in 2014 and its managing director in December 2015
- An employment contract was only signed on July 1, 2016, with the plaintiff initially working without pay
- Following a shareholder resolution in September 2016, the plaintiff was promised a one-time compensation for his work between February and June 2016
- The plaintiff then invoiced the GmbH for 40,000 € without separate VAT identification
Source: datenbank.nwb.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.
