Review manager compensation (salary, rückwirkung, documentation, Fremdvergleich)

German legal compliance checks on manager/board compensation with AO § 6a and EStG § 8(3) focus, providing legal-memo output ready for Rechtsabteilung.

• · Business case: contract, amendments, emails, board minutes, logs, invoices, customer comms, internal approvals

• · One-page legal memo with risk traffic light and recommendation
• · Evidence matrix (original source, date, owner, gap)
• · Draft for internal directive, board submission, opposing counsel letter, or authority response
• · List of related legal skills

• · Business case clearly named: contract, product, org decision, authority letter, claim, crisis, or trial
• · Documents secured before analysis
• · Responsibility for evidence identified

• · Documents incomplete or missing → gaps marked explicitly in evidence matrix
• · Applicable BFH case law unclear → cites tragende Rechtsprechung only with court, date, file number, and free source
• · Risk assessment ambiguous → escalation path documented, not conclusion forced

• · AO, EStG, KStG, GewStG, UStG, GrEStG, AStG, UmwStG, DBA/OECD-MC norms verified only
• · Evidence matrix grounds all findings in original documents
• · Risk traffic light with clear options, not vague recommendations
• · Zitierweise and Quellenhygiene references provided