Inclusion of profit distributions in the GSVG contribution base for shareholder directors through data exchange

As recently reported in KI 01/16, the Social security have been looking forward to it for a long time, Profit distributions at Shareholders-Managing Directors under § 25 (1) of the GSVG into the Basis for calculation to Social security to include. As a practical problem, for the social security providers, the Information gathering. In the Capital gains tax return It had already been the case since 2016. Recording of distributions an owner-manager provided for. The Communication channels However, there were often conflicts between the tax authorities and the social security providers. incomplete.

By now, the Legal basis for die Transmission from data from the capital gains tax return for GSVG-obligated managing directors to the SVS entered into force. The relevant regulation of 26.2.2020 applies for the first time to income tax returns filed in Dividends paid in calendar year 2019 The following data will be provided to the SVS electronically in the future:

• Name and social security number of the GSVG-obliged managing partner,
• Gross amount of profit distribution.

Until now, the SVS was only theoretically able to include the profit distribution in the base for social security contributions. With the current Data exchange the contributions should be the Shareholders-Managing Directors now also actually required will be taken into account. Consideration will be given to Contribution periods from January 1, 2019. Data included in capital gains tax returns from previous years will not be transmitted in this way.

For all managing directors who are shareholders already with their ongoing payments die Maximum contribution base about social security to exceed, This results in No changes. However, those managing directors with low remuneration and high profit distribution must, if necessary, be compensated partially with sensitive shares. Refunds calculate.

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