The work addresses the corporate and tax law permissibility of disproportionate profit distribution agreements that deviate from the shareholding ratios in a limited liability company (GmbH). The instrument of disproportionate distribution of company profits, primarily used for tax optimization during the corporate tax credit procedure, still holds significant importance today. Among the shareholders, it can be used to compensate for special contributions from individual shareholders or to accurately allocate the earnings of specific business areas. Economically, these agreements can be sensible for providing the company with capital by utilizing the individual loss deduction potentials of the shareholders. Disproportionate profit distribution agreements are also recognized for tax purposes, provided they are legally permissible under corporate law, which is usually the case. This applies particularly after the introduction of the half-income procedure. The focus of the work is on evaluating possible means, such as statutory regulations, issuance of preferred shares, breaches of statutes, or shareholder agreements.