FG Münster: Vergütungen an Gesellschafter-Geschäftsführer zählen zur Lohnsumme nach § 13a ErbStG

Juni 18, 2025 | Uncategorized | 0 Kommentare

Das FG Münster hat entschieden, dass bei der Ermittlung der maßgebenden jährlichen Lohnsummen (§ 13a Abs. 4 ErbStG) die an die Gesellschafter einer Personengesellschaft im Lohnsummenzeitraum gezahlten Vergütungen grundsätzlich einzubeziehen sind.

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FG Münster: Vergütungen an Gesellschafter-Geschäftsführer zählen zur Lohnsumme nach § 13a ErbStG

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