GmbH Profit Simulator 🇩🇪
Salary (Gehalt) vs. Dividends (Ausschüttung) Comparison
⚠️ Assumptions & Limitations
- Educational Purpose Only: This is a simplified simulation, not tax advice. Consult a Steuerberater.
- Tax Simplified: Social security is calculated via effective rates, not brackets. Trade tax add-backs are simplified.
- Salary: Does not check for “hidden profit distribution” (vGA) due to unreasonably high/low salaries.
Scenario A: Salary
€0
Total Net to Shareholders
Scenario B: Dividends
€0
Total Net to Shareholders
Better Outcome: –
Visual Comparison
Net Income vs. Taxes
Detailed Breakdown
A: Salary Approach
| Operating Profit | |
| (-) Gross Salary | |
| = Corporate Tax Base | |
| (-) Trade Tax | |
| (-) KSt + SolZ | |
| = Company Retained | |
| MD Personal Level | |
| Gross Salary | |
| (-) Income Tax + SolZ + Church | |
| (-) Social Security | |
| (+) Dividend from Leftover (Net) | |
| = Total Net to MD/Shareholder | |
B: Dividend Approach
| Operating Profit | |
| = Corporate Tax Base | |
| (-) Trade Tax | |
| (-) KSt + SolZ | |
| = Profit after Tax | |
| Distributed Amount | |
| Shareholder Level (Aggregate) | |
| (-) Withholding/Personal Taxes | |
| = Total Net Dividends | |
Effective Tax Rates (Total Burden):
Scenario A: 0%
Scenario B: 0%
Scenario A: 0%
Scenario B: 0%