UG & GmbH day to day · 4.9

Can I lend money to my GmbH or borrow money from it?

Short answer

Yes, in both directions. The crucial factor is that the loan is handled at arm's length: a written contract, clear term and repayment schedule, and reasonable interest rates. If the GmbH lends you money too cheaply or without collateral, it constitutes a verdeckte Gewinnausschüttung (hidden profit distribution).

Key points

You lend money to the GmbH

A common way to bridge liquidity bottlenecks without increasing the Stammkapital (share capital).
The GmbH may deduct interest as a Betriebsausgabe (business expense), provided it is reasonable. For you, it constitutes capital income; with a shareholding of 10% or more, it is taxed at your personal income tax rate.
An interest-free loan to the GmbH is permitted.

Wichtig: In an insolvency, shareholder loans are only serviced after all other creditors have been satisfied.

The GmbH lends money to you

Only with a written contract, market-standard interest rates, a fixed repayment plan, and, depending on the amount, collateral.
The loan must not come from the Stammkapital if this would cause the GmbH to slip into an Unterbilanz (balance sheet deficit).
Without these conditions, the tax office treats the loan as a verdeckte Gewinnausschüttung (hidden profit distribution).

Legal basis

§ 30 GmbHG§ 8 Abs. 3 KStG§ 32d Abs. 2 EStG§ 39 InsO

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With Pluto

In Pluto, you record shareholder loans as a separate account so that interest and principal repayments remain transparent.

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