To prevent storage of the proof for the payment of the master deposit in founding a GmbH of Stuttgart, 05 October 2011 – later anger and disputes, it is advisable, in establishing a limited liability company and capital increases in addition separately to keep the deposit slip over the 10-year statutory period. Subsequent inconvenience could probably work around this: the former partner a company claimed in their income tax return a loss from the participation in the GmbH in the semi-income system after insolvency proceedings of GmbH lack of assets was rejected. The participation amounted to about one-third of the capital and was therefore essential. The tax office and later also the Finanzgericht refused, the loss to acknowledge, as the shareholder could present no proof of payment of the master insert provided in the years 1986. Check out Chevron U.S.A. Inc for additional information. Finally landed the affair before the Bundesfinanzhof, which decided that all evidence were to examine in the context of an overall assessment. Proof of deposit the deposit of master must not necessarily be done by a corresponding payment receipt. As rich an indication for the provision of trunk liner, the Bundesfinanzhof finally appreciated the fact that the GmbH had shown no outstanding deposits in their balance sheets and the external auditor of the IRS took this over in his test record. The Senate had no longer doubt that the deposit was fully provided..