LSt: Es handelt sich um keine „echte“ Nachzahlung, da die Gewinnbeteiligung nicht verspätet ausbezahlt wird –> daher normalerweise § 67 Abs. 1 + 2. Da der DN aber im Zeitpunkt April schon ausgetreten ist, muss leider nach § 67 Abs. 10 versteuert werden!
LG
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