{"id":9477,"date":"2024-10-16T13:30:00","date_gmt":"2024-10-16T11:30:00","guid":{"rendered":"https:\/\/it-landgraf.de\/?p=9477"},"modified":"2024-10-16T15:50:00","modified_gmt":"2024-10-16T13:50:00","slug":"inflow-of-unpaid-bonuses-for-controlling-shareholder-managing-director","status":"publish","type":"post","link":"https:\/\/it-landgraf.de\/en\/inflow-of-unpaid-bonuses-for-controlling-shareholder-managing-director\/","title":{"rendered":"INFLOW OF UNPAID BONUSES FOR CONTROLLING SHAREHOLDER-MANAGING DIRECTOR"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-hm4kaq-fe42bca2e7f34e63a877092b20c88c19\">\n.avia-section.av-hm4kaq-fe42bca2e7f34e63a877092b20c88c19{\nbackground-repeat:no-repeat;\nbackground-image:url(https:\/\/it-landgraf.de\/wp-content\/uploads\/3629.jpg);\nbackground-position:0% 0%;\nbackground-attachment:scroll;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-hm4kaq-fe42bca2e7f34e63a877092b20c88c19 main_color avia-section-default avia-no-shadow  avia-builder-el-0  el_before_av_section  avia-builder-el-first  hide_on_print avia-full-stretch avia-bg-style-scroll av-minimum-height av-minimum-height-40 av-height-40  container_wrap sidebar_right'  data-section-bg-repeat='stretch' data-av_minimum_height_pc='40' data-av_min_height_opt='40'><div class='container av-section-cont-open' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-9477'><div class='entry-content-wrapper clearfix'>\n<\/div><\/div><\/main><!-- close content main element --><\/div><\/div><div id='av_section_2'  class='avia-section av-fpzaea-49dbb1b8b0fedc8f3b9914f65d3ece0d main_color avia-section-default avia-no-shadow  avia-builder-el-1  el_after_av_section  avia-builder-el-last  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-9477'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1fbjxu-a9b5c4bcb248ea14ed91e0c44226b58f\">\n.flex_column.av-1fbjxu-a9b5c4bcb248ea14ed91e0c44226b58f{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-1fbjxu-a9b5c4bcb248ea14ed91e0c44226b58f av_two_third  avia-builder-el-2  el_before_av_two_third  avia-builder-el-first  first flex_column_div av-zero-column-padding  '     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-m2bx4nlf-0d5b1e9be7481731832a5e3aecb1ee10\">\n#top .av-special-heading.av-m2bx4nlf-0d5b1e9be7481731832a5e3aecb1ee10{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-m2bx4nlf-0d5b1e9be7481731832a5e3aecb1ee10 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-m2bx4nlf-0d5b1e9be7481731832a5e3aecb1ee10 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-m2bx4nlf-0d5b1e9be7481731832a5e3aecb1ee10 av-special-heading-h1 blockquote modern-quote  avia-builder-el-3  avia-builder-el-no-sibling '><div class='av-subheading av-subheading_above'>16. October 2024\n<\/div><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >INFLOW OF UNPAID BONUSES FOR CONTROLLING SHAREHOLDER-MANAGING DIRECTOR<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-csehoy-91399bdb44083d0fd57a74c6be5a2841\">\n.flex_column.av-csehoy-91399bdb44083d0fd57a74c6be5a2841{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-csehoy-91399bdb44083d0fd57a74c6be5a2841 av_two_third  avia-builder-el-4  el_after_av_two_third  el_before_av_two_third  first flex_column_div av-zero-column-padding  column-top-margin'     ><section  class='av_textblock_section av-m2bx504b-809602ffbfcd1cfef97eff8cc39b4e9a '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>In its ruling of 5 June 2024, the BFH decided that a bonus is not deemed to have been paid to the controlling shareholder-managing director (<em>Gesellschafter-Gesch\u00e4ftsf\u00fchrer<\/em>) if the company has not reported a bonus liability in the adopted annual financial statements. In this case, there is no due date, which in turn is a prerequisite for the bonus to be paid to the controlling shareholder. It is irrelevant that a liability should have been recognized under substantive law.<\/strong><!--more--><\/p>\n<\/div><\/section><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-awyq02-675133180047887da1c0002d937eac68\">\n.flex_column.av-awyq02-675133180047887da1c0002d937eac68{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-awyq02-675133180047887da1c0002d937eac68 av_two_third  avia-builder-el-6  el_after_av_two_third  el_before_av_one_third  first flex_column_div av-zero-column-padding  column-top-margin'     ><section  class='av_textblock_section av-m2bx7r6i-31b0531e393336a9d4949dfb05942b6a '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2>I. Introduction<\/h2>\n<p>The relationship between a shareholder-managing director and \u201chis\u201d corporation is of particular importance under tax law. A shareholder-managing director can exercise considerable influence over the corporation in question. In the course of this, shifts in assets between the shareholder-managing director and the corporation are obvious. There are special tax regulations (e.g. \u00a7 8 para. 3 sentence 2 KStG (German Corporation Tax Act) on concealed profit distributions) in order to recognize asset transfers for tax purposes that are based on the company relationship and not on operational transactions.<br \/>\nIn addition, the position as shareholder-managing director can also be relevant in other ways, i.e. not only in connection with transactions based on the corporate relationship. This includes, for example, the time at which an (appropriate) bonus entitlement accrues. The BFH recently dealt with this topic in its ruling of 5 June 2024. In the following, the reasons for the ruling are examined and further tax risks in connection with shareholder-managing directors are highlighted.<\/p>\n<h2>II. BGH ruling of 5 June 2024<\/h2>\n<p>The question in the above ruling was the timing of the receipt of income from bonus claims of a controlling shareholder-managing director. In the case in question, although the shareholder-managing director was entitled to a bonus on the merits, this bonus claim was not reflected in the company&#8217;s adopted annual financial statements.<br \/>\nThe bonus counts &#8211; in the case of the ruling, probably appropriately &#8211; as income from employment (\u00a7 19 EStG (German Income Tax Act)) of the managing director. The time of taxation is generally based on when the bonus is received. An inflow is to be assumed when sums of money are paid to the recipient in cash or credited to his account. In the case of so-called controlling shareholder-managing directors, however, the bonus is already received when<\/p>\n<ul>\n<li>the shareholder-managing director is entitled to a clear and undisputed claim against the corporation and<\/li>\n<li>the claim is due.<\/li>\n<\/ul>\n<p>The background to this exception is that the controlling shareholder regularly has the option of having salary claims paid out.<br \/>\nIn the case in question, however, there was no maturity date. The bonus entitlement is generally due upon adoption of the annual financial statements, unless otherwise agreed under civil law and at arm&#8217;s length. In the case in question, however, the shareholder-managing director&#8217;s bonus claim was (incorrectly) not recognized as a liability in the company&#8217;s annual financial statements. As the shareholders&#8217; meeting adopted these same annual financial statements, which did not include a bonus liability, the shareholder-managing director&#8217;s bonus claim did not fall due. Whether a liability should have been recognized under substantive law is irrelevant. Consequently, according to the criteria above, there was also no inflow. With this opinion, the BFH (Federal Fiscal Court) contradicts the previous opinion of the BMF (Federal Ministry of Finance dated 12 May 2014).<br \/>\nPlease note: Even in the case of profit distributions to the controlling shareholder, the time of income recognition is generally not determined by the payment inflow. Rather, the profit distribution is deemed to have been received at the time of the resolution on the appropriation of profits.<\/p>\n<h2>III. Tax risks for shareholder-managing directors<\/h2>\n<h5>1. Hidden profit distribution<\/h5>\n<p>In addition to determining the correct time for taxation of shareholder\/managing director remuneration, there are tax risks, particularly in the area of hidden profit distribution (\u00a7 8 para. 3 sentence 2 KStG). The consequence of a hidden profit distribution is that it is not tax-deductible at company level and results in capital gains at shareholder level in accordance with \u00a7 20 para. 1 no. 1 EStG.<br \/>\nIn order to avoid a hidden profit distribution, it must therefore be ensured that relationships between shareholders and the company are at arm&#8217;s length (in particular in terms of amount) and &#8211; in the case of controlling shareholders &#8211; also meet the formal requirements for an arm&#8217;s length comparison (see below).<br \/>\nIf, for example, the bonus claim in the above ruling had been unreasonably high, this would have constituted a hidden profit distribution. The amount of the bonus would not have stood up to an arm&#8217;s length comparison. As a result, the inappropriate portion of the bonus would not have been income from employment (\u00a7 19 EStG), but income from capital assets (\u00a7 20 EStG). At the level of the company, this would result in an off-balance sheet allocation in the amount of the inappropriate portion of the bonus, meaning that it would no longer be tax deductible. A profit adjustment is also made if, for example, the current managing director&#8217;s salary is set at an unusually high level or assets of the company are transferred or sold to the shareholder-managing director at a reduced price.<br \/>\nIf the remuneration of a shareholder-managing director consists of several remuneration components, each of which is individually at arm&#8217;s length, the overall remuneration must also be examined for appropriateness and arm&#8217;s length.<br \/>\nIn addition to the arm&#8217;s length nature of the service relationships between the company and the shareholder, formal requirements must be met for tax recognition of the service relationships in the case of controlling shareholders. An agreement that is effective under civil law, clear, unambiguous and concluded in advance is required. If this is not the case, the entire transaction &#8211; regardless of the amount of the remuneration &#8211; qualifies as a hidden profit distribution. In particular, the requirement of an agreement concluded in advance often leads to problems in practice (so-called prohibition of retroactivity). For example, if a controlling managing director works for the company as a managing director without an employment contract having been concluded beforehand, the salary payments will result in a hidden profit distribution in full.<br \/>\nPlease note: Hidden profit distributions also exist if persons close to the shareholder receive benefits from the company (e.g. excessive salary).<\/p>\n<h5>2. Hidden contribution<\/h5>\n<p>The counterpart to the hidden profit distribution is the hidden contribution. This occurs when the shareholder provides the corporation with a contributable asset benefit outside of the contributions under company law and this contribution is caused by the corporate relationship.<br \/>\nIf, for example, the shareholder-managing director in the above-mentioned case were to waive the already accrued bonus entitlement, this waiver would first lead to an inflow to him (with the corresponding tax consequences) and then to a hidden contribution at the level of the company. The hidden contribution is treated as tax-neutral (\u00a7 8 para. 3 sentence 3 KStG). The shareholder has subsequent acquisition costs for his shares in the same amount. In contrast to the ruling in the case, it is irrelevant for the payment of a hidden contribution whether or not the shareholding liability was recognized as a liability by the corporation.<br \/>\nThe hidden contribution of the bonus entitlement (due to the waiver) simulates the receipt of the bonus at the shareholder-managing director level. Consequently, the shareholder-managing director earns income from employment at the time of the hidden contribution (\u00a7 19 EStG). In this case, the so-called dry-income effect can be problematic from the shareholder-managing director&#8217;s perspective. This is because there is no actual inflow of liquidity in the amount of the bonus, but the tax burden on this is to be paid as a \u201creal\u201d cash flow.<\/p>\n<h2>IV. Consequence<\/h2>\n<p>In the case of (controlling) shareholder-managers, the issue of hidden profit distribution regularly arises &#8211; in addition to the correct timing of income recognition. In order to avoid the hidden distribution of profits, attention must be paid to the arm&#8217;s length nature of the service relationships. Furthermore, the formal requirements must be strictly adhered to in the case of service relationships between the company and controlling shareholders in order to ensure tax recognition. This applies in particular with regard to an agreement concluded in advance.<\/p>\n<\/div><\/section><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-8grcqa-04a017b04e8229288f9dabfa67f4fbd1\">\n.flex_column.av-8grcqa-04a017b04e8229288f9dabfa67f4fbd1{\nborder-radius:0px 0px 0px 0px;\npadding:7px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-8grcqa-04a017b04e8229288f9dabfa67f4fbd1 av_one_third  avia-builder-el-8  el_after_av_two_third  avia-builder-el-last  sy-only-desktop hide_on_print flex_column_div  column-top-margin'     ><p><div  class='avia-builder-widget-area clearfix  avia-builder-el-9  el_before_av_textblock  avia-builder-el-first '><section id=\"categories-3\" class=\"widget clearfix widget_categories\"><h3 class=\"widgettitle\">Newsletter issues<\/h3>\n\t\t\t<ul>\n\t\t\t\t\t<li class=\"cat-item cat-item-265\"><a href=\"https:\/\/it-landgraf.de\/en\/category\/2025-q3-en\/\">2025 Q3<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-267\"><a href=\"https:\/\/it-landgraf.de\/en\/category\/2025-q4-en\/\">2025 Q4<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-272\"><a href=\"https:\/\/it-landgraf.de\/en\/category\/2026-q1\/\">2026 Q1<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-263\"><a href=\"https:\/\/it-landgraf.de\/en\/category\/2025-q2-en\/\">2025 Q2<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-261\"><a href=\"https:\/\/it-landgraf.de\/en\/category\/2025-q1-en\/\">2025 Q1<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-254\"><a href=\"https:\/\/it-landgraf.de\/en\/category\/2024-q4-en\/\">2024 Q4<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-250\"><a href=\"https:\/\/it-landgraf.de\/en\/category\/2024-q3-en\/\">2024 Q3<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-242\"><a href=\"https:\/\/it-landgraf.de\/en\/category\/2024-q2-en\/\">2024 Q2<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-238\"><a href=\"https:\/\/it-landgraf.de\/en\/category\/2024-q1-en\/\">2024 Q1<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-227\"><a href=\"https:\/\/it-landgraf.de\/en\/category\/2023-q4-en\/\">2023 Q4<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-208\"><a href=\"https:\/\/it-landgraf.de\/en\/category\/2023-q2-en\/\">2023 Q2<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-206\"><a href=\"https:\/\/it-landgraf.de\/en\/category\/2023-q1-en\/\">2023 Q1<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-193\"><a href=\"https:\/\/it-landgraf.de\/en\/category\/2022-q4-en\/\">2022 Q4<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-184\"><a href=\"https:\/\/it-landgraf.de\/en\/category\/2022-q3-en\/\">2022 Q3<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-182\"><a href=\"https:\/\/it-landgraf.de\/en\/category\/2022-q2-en\/\">2022 Q2<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-177\"><a href=\"https:\/\/it-landgraf.de\/en\/category\/2022-q1-en\/\">2022 Q1<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-175\"><a href=\"https:\/\/it-landgraf.de\/en\/category\/2021-q4-en\/\">2021 Q4<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-173\"><a href=\"https:\/\/it-landgraf.de\/en\/category\/2021-q3-en\/\">2021 Q3<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-171\"><a href=\"https:\/\/it-landgraf.de\/en\/category\/2021-q2-en\/\">2021 Q2<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-169\"><a href=\"https:\/\/it-landgraf.de\/en\/category\/2021-q1-en\/\">2021 Q1<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-167\"><a href=\"https:\/\/it-landgraf.de\/en\/category\/2020-q4-en\/\">2020 Q4<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-162\"><a href=\"https:\/\/it-landgraf.de\/en\/category\/2020-q3-en\/\">2020 Q3<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-160\"><a href=\"https:\/\/it-landgraf.de\/en\/category\/2020-q2-en\/\">2020 Q2<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-158\"><a href=\"https:\/\/it-landgraf.de\/en\/category\/2020-q1-en\/\">2020 Q1<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-156\"><a href=\"https:\/\/it-landgraf.de\/en\/category\/2019-q4-en\/\">2019 Q4<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-150\"><a href=\"https:\/\/it-landgraf.de\/en\/category\/2019-q3-en\/\">2019 Q3<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-138\"><a href=\"https:\/\/it-landgraf.de\/en\/category\/2019-q2-en\/\">2019 Q2<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-140\"><a href=\"https:\/\/it-landgraf.de\/en\/category\/2019-q1-en\/\">2019 Q1<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-144\"><a href=\"https:\/\/it-landgraf.de\/en\/category\/2018-q4-en\/\">2018 Q4<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-146\"><a href=\"https:\/\/it-landgraf.de\/en\/category\/2018-q3-en\/\">2018 Q3<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-136\"><a href=\"https:\/\/it-landgraf.de\/en\/category\/2018-q2-en\/\">2018 Q2<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-128\"><a href=\"https:\/\/it-landgraf.de\/en\/category\/2018-q1-en\/\">2018 Q1<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-126\"><a href=\"https:\/\/it-landgraf.de\/en\/category\/2017-q4-en\/\">2017 Q4<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-116\"><a href=\"https:\/\/it-landgraf.de\/en\/category\/2017-q3-en\/\">2017 Q3<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-114\"><a href=\"https:\/\/it-landgraf.de\/en\/category\/2017-q2-en\/\">2017 Q2<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-142\"><a href=\"https:\/\/it-landgraf.de\/en\/category\/deals-en\/\">Deal Announcements<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-58\"><a href=\"https:\/\/it-landgraf.de\/en\/category\/uncategorized\/\">Uncategorized<\/a>\n<\/li>\n\t\t\t<\/ul>\n\n\t\t\t<span class=\"seperator extralight-border\"><\/span><\/section><\/div><br \/>\n<section  class='av_textblock_section av-5cakk2-807c9dd2756b2dd23a609551aea78bec '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2>More information on this topic<\/h2>\n<ul class=\"sy-list-margin\">\n<li><a href=\"https:\/\/it-landgraf.de\/en\/taetigkeitsgebiete\/mergers-acquisitions\/\">Mergers &#038; Acquisitions (M&#038;A)<\/a><\/li>\n<li><a href=\"https:\/\/it-landgraf.de\/en\/taetigkeitsgebiete\/corporate-law\/\">Corporate Law<\/a><\/li>\n<\/ul>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-4w5xs2-b92512b63eb89fe999f0728318e7124b\">\n#top .hr.hr-invisible.av-4w5xs2-b92512b63eb89fe999f0728318e7124b{\nheight:8px;\n}\n<\/style>\n<div  class='hr av-4w5xs2-b92512b63eb89fe999f0728318e7124b hr-invisible  avia-builder-el-11  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-2qa84y-d6086095d4f9239d92bc7cab108718ef '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock hide_on_print'  itemprop=\"text\" ><h2>Downloads<\/h2>\n<p><a href=\"#\" onclick=\"window.print();return false\">Print<\/a><br \/>\n\n\n\n\t<div class=\"dkpdf-button-container\" style=\" text-align:left \">\n\n\t\t<a class=\"dkpdf-button\" href=\"\/en\/wp-json\/wp\/v2\/posts\/9477?pdf=9477\" target=\"_blank\"><span class=\"dkpdf-button-icon\"><i class=\"fa fa-file-pdf-o\"><\/i><\/span> Download (PDF)<\/a>\n\n\t<\/div>\n\n\n\n\n\n<\/p>\n<\/div><\/section><\/p><\/div><\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='after_section_2'  class='main_color av_default_container_wrap container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-9477'><div class='entry-content-wrapper clearfix'>\n","protected":false},"excerpt":{"rendered":"<p>In its ruling of 5 June 2024, the BFH decided that a bonus is not deemed to have been paid to the controlling shareholder-managing director (Gesellschafter-Gesch\u00e4ftsf\u00fchrer) if the company has not reported a bonus liability in the adopted annual financial statements. In this case, there is no due date, which in turn is a prerequisite [&hellip;]<\/p>\n","protected":false},"author":26,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"mc4wp_mailchimp_campaign":[],"footnotes":""},"categories":[250],"tags":[],"class_list":["post-9477","post","type-post","status-publish","format-standard","hentry","category-2024-q3-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/it-landgraf.de\/en\/wp-json\/wp\/v2\/posts\/9477","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/it-landgraf.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/it-landgraf.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/it-landgraf.de\/en\/wp-json\/wp\/v2\/users\/26"}],"replies":[{"embeddable":true,"href":"https:\/\/it-landgraf.de\/en\/wp-json\/wp\/v2\/comments?post=9477"}],"version-history":[{"count":6,"href":"https:\/\/it-landgraf.de\/en\/wp-json\/wp\/v2\/posts\/9477\/revisions"}],"predecessor-version":[{"id":9485,"href":"https:\/\/it-landgraf.de\/en\/wp-json\/wp\/v2\/posts\/9477\/revisions\/9485"}],"wp:attachment":[{"href":"https:\/\/it-landgraf.de\/en\/wp-json\/wp\/v2\/media?parent=9477"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/it-landgraf.de\/en\/wp-json\/wp\/v2\/categories?post=9477"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/it-landgraf.de\/en\/wp-json\/wp\/v2\/tags?post=9477"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}