Legal Persons

At the public company and the limited liability company, in contrast to the partnerships, there is a clear separation between the private and the business. The SA and the LLC are taxed as a company, whereby the shareholder and the partner are taxed as private individuals.

This clear separation, on the other hand, leads to economic double taxation. On the one hand, the net profit is taxed at the SA or LLC and on the other hand, the shareholder and the partner incur income tax on the distributed dividend and win pay out.

The same applies to the share capital. The SA is subject to capital taxes and to the shareholder on the basic of the value of the shares.

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