Translation of "Deemed distribution" in German

Shareholders are not taxed exclusively on actual distributions, but also on deemed distributions.
Anteilseigner werden nicht ausschließlich auf der Grundlage der tatsächlichen Aus­schüttungen, sondern auch der verdeckten Ausschüttungen besteuert.
TildeMODEL v2018

Related phrases

distributed from deem distributable distributed over
could be deemed which is deemed has been distributed deemed distribution
deem to be it is deemed