Kernrechtsfrage
Whether the amount diverted to a shareholder in connection with the forced sale of a company property constitutes taxable hidden profit distribution.
Extrahierter Entscheid
Yes. Even if the sale was imposed by the bank, any portion of the gain paid to a shareholder without real consideration is a gratuitous benefit and therefore taxable net profit.
Extrahierte Begründung
The decisive point is not the bank's pressure to sell, but whether the shareholder received a benefit from the company's realization of value without providing equivalent counter-performance. Such a transfer is economically equivalent to a concealed distribution of profits.