*Calculation is based on average rates (GEWST rate 400%). No tax advice. The results are for general information, do not represent individual tax advice from Integral Services GmbH and may differ depending on location (business tax rate) and personal situation.
The costs calculated relate to operating limited liability companies or UGs; different prices may apply for holding structures.
Calculate profit distributions
The Two Levels of Profit Taxation for a GmbH
The Two Levels of Profit Taxation in a GmbH
Before Profits can be distributed to shareholders, taxation is first carried out at the level of the GmbH:
15% corporate income tax
Plus solidarity surcharge
Plus business tax (depending on the municipal rate)
The total tax burden on the GmbH is therefore typically around 30%.
If a distribution is then made to the shareholder, the flat rate withholding tax of 25% plus solidarity surcharge (a total of approx. 26.38% excluding church tax) is generally due at private level.
Incorrectly executed or insufficiently documented profit distributions can create tax risks, including classification as a hidden profit distribution (“verdeckte Gewinnausschüttung” or vGA) by the German tax authorities.
Our platform helps you identify common risks early and maintain proper documentation processes:
Missing Documentation Profit distributions should be documented through a formally valid shareholder resolution.
Insufficient Liquidity Planning Distributions should not impair the GmbH’s operational liquidity. Our platform provides continuous liquidity visibility based on real-time financial data.
Time-Sensitive Tax Matters Fast coordination is especially important in tax-related edge cases. Digital workflows enable short response times and efficient communication.
Lack of Transparency Instead of fragmented email communication, Integral centralizes documents, tax processes, and relevant financial data within a single system.
Anyone who has ever received an invoice from a tax advisor is familiar with the problem: unclear positions, lump sums that were difficult to understand and additional costs that were previously unexpected. This makes planning more difficult and often results in higher spending than expected.
📑 Confusing: Many individual positions — from the opening balance sheet to additional fees. 💰 Often expensive: High fees or flat rates that are difficult to categorize. 🔍 Not very transparent: The actual total costs are often unclear in advance. 🎲 additional costs: Services that are self-evident are often charged separately. 📅 Difficult to plan: The costs vary depending on the month, effort and scope of services.
No more unclear fees and unpleasant surprises. With us, you know right from the start what you can expect. Simply enter your turnover and number of employees and get an initial estimate of your expected tax advisor costs in just a few seconds.
Bookkeeping, payroll and taxes, on one smart platform
Tax registration
We handle your registration with the tax office – from tax registration to your tax number. Along the way, we work through the key decisions that will matter later.
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VAT returns
We handle your advance VAT returns (UStVA), Zusammenfassen Meldung (ZM), and all other filings directly with the tax office. Should any questions come up, we'll coordinate with you
Ongoing payroll for your employees and you – simple, digital and via app. Integral handles all communication with the authorities and social insurance funds for you.
Tax teamBWAYour BWA shows €24k in overpaid taxprepayments.KCKCYes, please adjust.Adjustment submitted€24k in liquidity secured
Your profit With Integral at Your Side
Reliable tax advice for self-employed people: Why Integral is the right partner for you
With Integral, you have a reliable partner at your side who, together with experienced tax advisors, actively supports you, thinks along and provides your company with future-oriented support.
Digital platform: Simply upload receipts and keep an eye on your finances at all times.
Personal care: You will receive permanent contacts who understand your company and provide you with individual support.
Transparent costs: Clear, fair prices without hidden fees provide planning security.
Future-oriented support: Whether it's growth, new structures or investments — Integral will guide you through the next steps.
Everything digital. Everything at a glance. For your company.
Our platform brings structure to your financial processes — from accounting to tax returns to annual financial statements.
Upload receipts digitally, and keep an eye on deadlines and financial data centrally and in real time. This saves time, creates control and reduces administrative work — whether for sales tax or payroll.
Duties under Control, without effort
Tax obligations for limited liability companies, UGs or holding companies can be complex. With Integral, they are done reliably and efficiently. Our end-to-end service covers all key areas: We take care of your financial and payroll accounting, prepare your tax returns and prepare precise annual financial statements — prepared in a timely and clean manner.
A personal tax advisor is at your side who knows your situation, keeps track of everything and ensures that all legal requirements are met. In this way, you reduce effort, avoid errors and gain the freedom to concentrate on your core business.
Frequently asked questions For calculating tax advisor fees
How high is the flat rate withholding tax for a GmbH distribution?
Distributions to private individuals are generally subject to a flat rate withholding tax of 25%. In addition, there is a solidarity surcharge of 5.5% on tax. These results in a total burden of approx. 26.38% (excluding church tax).
Does the GmbH itself have to pay tax on the distribution of profits?
No At GmbH level, there is no additional tax in the event of a properly resolved distribution of profits. The profit was previously burdened with corporate income tax and business tax.
In the payout, the GmbH simply assumes the role of the paying agent and pays the capital gains tax for the shareholder to the tax office.
What role does accounting play in profit distributions?
A legally secure distribution of profits requires clean decisions, clear payment flows and a proper GmbH accounting ahead. Many companies rely on digital accounting or choose to Outsource accountingto make processes more efficient.
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