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The entrepreneur wages are a payment for dispositive activity, thus the business achievement of the combination of the elementary factors of production. In order to be able to seize the entrepreneur wages, must be first specified whether it itself around an unincorporated firm or a finance company acts.

In finance companies the legal representatives for their activity receive salaries, which enter as basic costs cost performance calculation.

That is different at unincorporated firms, it has only requirement on the any profit. So that the work in the profit is repaid, it must be taken into account as cost element.

The cooperation of the entrepreneur in its own enterprise must be seized as cost element and be considered as "„calculatory entrepreneur wages "“in the cost calculation. The entrepreneur wages serve practically as wages for the worker provided by the owner.

Tax treatment

  • Salaries for partner managing directors of a finance company are deductible as operatings expenditure, as far as they are appropriate. As a rule wage tax is to be retained and exhausted.
  • Salaries for partner managing directors of an unincorporated firm are to be in front added to the partner concerned as share in the profits.
  • Entrepreneur wages to the owner of a private firm are for taxation irrelevant.

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