Soap formula

The soap formula was used to determine the imputed entrepreneur's wages . It was used in the soap processing industry from 1940 onwards . Because of its simplicity, it was often used in other industries .

${\displaystyle \mathrm {Kalkulatorischer~Unternehmerlohn} =18\cdot {\sqrt {\mathrm {Umsatz} }}}$

The formula is no longer up to date. Since 1940 ( RM time) the sales and value ratios have changed considerably as a result of the currency reform in 1948 , the changeover to the euro (1999/2002) and economic development. Compared to today's real entrepreneurial wages (cf. BBE studies, Kienbaum report), the formula yields values ​​that are too low.

The BGH jurisprudence prohibits formulaic flat rates of the imputed entrepreneur's wages. You can expect an individual determination depending on the industry, the level of sales, the number of employees, the profit situation, the share ratios, etc. a.

Web links

• Gabler Economic Lexicon

Individual evidence

1. ^ BGH, judgment of February 6, 2008, Az .: XII ZR 45/06