The Owner-managed GmbH

In this Seminar, you will get an insight into the tax, legal and regulatory issues relevant for setting-up and running a GmbH. Our focus will be the Owner-managed GmbH, i.e. the Managing Director (“Geschäftsführer”) is also the full or – at least – the controlling Shareholder (“Gesellschafter”) of the GmbH. As our starting point, you will be introduced to the steps of establishing a GmbH and how to avoid the most common pit-falls in the start-up phase. After a brief walk through the Legal mechanics of the corporation, we will develop the “big points” of the firm’s Tax issues: Corporation Tax & Trade Tax, Value Added Tax, Wage taxation and – to complete the picture (enabling you to calculate the cost of personnel) – also the handling of Social Security contributions.

A big topic will then be the – taxwise quite complex – question of Shareholder/Corporation-relationship: You will learn about Capital Gains Taxation and explore the basic principle of “hidden profit distribution” as well as other risks of business transactions concluded between “related parties”. In a case study we will calculate the tax effect of CEO salary as opposed to a dividend distribution to the shareholder.

Our last topic will be Crisis Management and Prevention: What are the risks to address under the German Insolvency Act and which measures can you take to manage or – much better: – to proactively prevent a financial crisis...

At any time of the Seminar, we will provide you with those information necessary to reduce financial risks and to escape personal liability.


  • Actions to set-up and to run a GmbH: the different steps to take and the pitfalls to avoid
  • Corporation Tax & Trade Tax: What causes taxes? What is the amount of taxes due? When are taxes to be paid?
  • Value Added Tax (VAT): Your “tax companion” in the Sales & Procurement process
  • Wage Tax & Social Security contributions: the “HR side” of taxation
  • The Shareholder/Corporation-relationship: Capital Gains taxation, “Hidden profit distributions” and other transactions between “related parties”; Case Study
  • Options for Action in Crisis and Measures to proactively prevent a Crisis

For the speakers, please see the Speakers' page of this website. 

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