"I cannot really declare it as distribution as she was still on payroll last year and therefore is considered "active" for another 5 years, as far as I understand."

Where are you finding that?

And it's unclear what years are involved here -- is "last year" 2020, and still unfiled?  

The real problem here is that you consider the husband your client, not the corporation.  When you have a conflict of interest like that, you say good-bye to both of them.  And hope you don't have to show up at the trial anyway.