The business is at the heart of the matter Many enterprises in Germany’s Mittelstand require capital inflows in order to finance their growth or to complete the process of succession planning. In addition to standard external sources of finance, cooperation with a financial investor represents an alternative source of funding. Direct investors can be a […]
Entrepreneurs with a GmbH: what level of salary will the tax authorities accept for a sole director?
January 25th, 2016 by Matthias Keil
As the sole director and shareholder of a company with the GmbH legal form, you are in a position to determine for yourself how you want to get paid: via a dividend or via a director’s salary. The latter is generally more fiscally advantageous, but it regularly causes issues with tax inspectors. If the salary […]
The Balanced Scorecard (“BSC”) is a management tool that allows you to lead a business with the help of a small number of decisive key figures in a flexible, effective manner. The goal of the BSC is to provide the management and staff of the business with a permanent insight into the progress of the […]
Many businesses are reluctant to face up to the topic of credit ratings, for a wide variety of reasons. This could be due to cost, a lack of time, or based on the assumption that credit ratings only make a difference when trying to set up major credit facilities. The fact is, however, that additional […]