VATupdate
VAT

Share this post on

Entrepreneurial status of members of the Supervisory Board

Where a member of a supervisory board receives a non-variable fixed salary for his services and as a result does not bear any risks vis-à-vis his remuneration, he is not acting as an entrepreneur. This was decided by the Supreme Tax Court in its ruling of November 27, 2019 – (V R 23/19 / R 62/17), thereby abandoning earlier case law.

Source: PwC Germany

Sponsors:

VAT news

Advertisements: