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209 </div> 210 </div> 211 </div> 212 </div> 213 </section> 214 <div class="elementor-element elementor-element-da8ace6 e-flex e-con-boxed e-con e-parent" data-id="da8ace6" data-element_type="container" data-e-type="container"> 215 <div class="e-con-inner"> 216 <div class="elementor-element elementor-element-00814bb e-con-full e-flex e-con e-child" data-id="00814bb" data-element_type="container" data-e-type="container"> 217 <div class="elementor-element elementor-element-a78073c elementor-widget elementor-widget-shortcode" data-id="a78073c" data-element_type="widget" data-e-type="widget" data-widget_type="shortcode.default"> 218 <div class="elementor-widget-container"> 219 <div class="elementor-shortcode"><section class="wsi-main-section"> 220 221 <p class="wsi-post-meta">29.09.2026 | Steuern und Recht </p> 222 <h1 class="wsi-post-headline">Anteilige Zahlung für Geschäftsführerfortführung kann VeräuÃerungspreis sein</h1> 223 <hr class="wsi-hr"> 224 225 <figure class="figure"> 226 <img decoding="async" src="https://infotainment.taxplanet.de/storage/images/article/SR50956989_l_m.jpg" class="figure-img img-fluid" alt=""> 227 <figcaption class="figure-caption"> 228 Copyright: <a href="https://de.123rf.com/plus" target="_blank">https://de.123rf.com/plus</a> 229 </figcaption> 230 </figure> 231 232 <p class="wsi-post-text">Der Bundesfinanzhof (BFH) hat mit Urteil vom 3. März 2026, Az. IX R 1/25, entschieden, dass eine zusätzlich im Kaufvertrag vereinbarte Zahlung für die Fortführung des Geschäftsführeramts steuerlich nicht automatisch als Arbeitslohn zu behandeln ist. MaÃgeblich ist vielmehr, zu welcher Einkunftsart der engere Zusammenhang besteht.�<br />Im Streitfall ging es um den Verkauf von Geschäftsanteilen an einer Kapitalgesellschaft und um einen daneben vereinbarten Betrag für die weitere Tätigkeit als Geschäftsführer. �<br />Der BFH stellte klar, dass dieser Betrag dann als Teil des VeräuÃerungspreises nach § 17 EStG zu behandeln ist, wenn der Leistung keine eigenständige wirtschaftliche Bedeutung zukommt.�<br />Für die Praxis ist die Entscheidung wichtig, weil bei Unternehmensverkäufen oft neben dem Kaufpreis weitere Zahlungen geregelt werden. Steuerlich kommt es dann auf die genaue vertragliche Ausgestaltung an. Wird die Zahlung für eine echte zusätzliche Arbeitsleistung vereinbart, kann Arbeitslohn vorliegen, fehlt eine eigenständige wirtschaftliche Bedeutung, kann sie dem VeräuÃerungspreis zuzurechnen sein. Gerade bei Nachfolgeregelungen und Share Deals sollte daher sorgfältig geprüft werden, wie Nebenleistungen im Vertrag formuliert werden. �<br />Das Urteil schafft mehr Klarheit für die Abgrenzung zwischen VeräuÃerungserlös und Einkünften aus nichtselbst- ständiger Arbeit.�<br />Quelle: BFH, Urteil v. 3.3.2026, IX R 1/25; veröffentlicht am 21.5.2026�<br /></p> 233 234</section> 235 236<style type="text/css"> 237 .wsi-main-section { 238 padding: 10px 10px 10px 0; 239 } 240 241 .wsi-post-headline { 242 color: #852F46; 243 } 244 245 .wsi-post-text { 246 color: #515151; 247 } 248 249 .wsi-hr { 250 border: 2px solid #852F46; 251 width: 20%; 252 margin-left: 0; 253 margin-bottom: 20px !important; 254 } 255 256 .figure { 257 margin: 0; 258 margin-bottom: 20px; 259 } 260 261 .figure-caption { 262 font-size: 0.6em; 263 } 264</style> 265
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