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inno:va Steuerberatungsgesellschaft mbH Corporation Income Tax Return 2013 for Germany
F/2.1 translation help information
Betriebliche Steuern
Page
Line
KSt 1 A 2013
to € 0)
21
Net income/Net loss ● 2 ●3 (if no tax balance sheet prepared) (excluding the amount listed on line 24)
22
Add/Subtract: Correction under § 60 para. 2 sent. 1 EStDV on adjustment of commercial balance sheet to definitive tax valuations (as per attached instructions)
23
Total of lines 21 and 22
24
Flat rate profit/loss from operating trading vessels for separate profit determination under § 5a EStG
25
Add / Subtract: Increase from nonoffsettable losses as defined by § 8 para. 4 sent. 4 KStG 2006 1), § 2b EStG 2002 2) in conj. with § 52 para. 4 EStG, § 15 para. 4 EStG or § 15a para.
1 and para. 1a EStG, § 15b para. 1 sent. 1 EStG, § 20 para. 1 no. 4 sent. 2 EStG , § 2 para. 4 UmwStG
and § 20 para. 6 sent. 4 UmwStG; increase under § 15a para. 3 EStG or deductions under § 2b sent. 4 EStG 2002 in conj. with § 52 para. 4EStG, § 15 para. 4 sent. 2, 3 or 7 and § 15a para. 2 or para. 3 sent. 4 EStG, under § 15b
para. 1 sent. 2 EStG and under § 20 para. 1 no. 4 sent. 2 EStG
(Please attach itemized statement on separate sheet)
25a
Add / Subtract: Increase or deduction under § 19 para. 4 REITG (subject to § 19a para. 1
sent. 2 REITG)
26
Add: Profit mark-up under § 6b para. 7 and 8 EStG
26a
Subtract investment deduction amount under § 7g para. 1EStG
26b
Add: In the fiscal year of acquisition: Investment deduction amount under § 7g para. 2
sent. 1 EStG
27
Add: Hidden profit distributions under § 8 para. 3 sent. 2 KStG (as per attached instructions as well as for refunds from cooperatives on line14 of Schedule GR)
27a
Subtract: Profit increases in conj. with taxed hidden profit distributions (under BMF
Decree dated 05/28/2002 - BStBl I p. 603)
28
Add: Capital contributions not treated as income as defined by § 8 para. 3 sent. 4 KStG
29
Add: Non-deductible expenses on line 15 of Schedule A
30
Add / Subtract: Amount according to § 4e para. 3 EStG
33
Subtract / Add: Domestic increases and decreases in net worth not subject to
corporation tax (if included in the amount on lines 20 or 21)
– Shareholder capital contributions that do not increase nominal capital (including an
increased amount as defined by § 23 para. 2 and 3 UmwStG 2): thereof paid by the end of the fiscal year
34
thereof not paid by the end of the fiscal year
34a
- Profit increase based on the taxation law of Germany in regard to profit from the sale of an
asset (§ 4 para. 1 sent 8 EStG)
34b
- Income or profit reduction in conj. with the claim to payment of the KSt credit (§ 37 para. 5 to 7 KStG)
34c
- Profit or income reduction in conj. with the obligation to pay the increased KSt amount (§ 38 para. 5 to 10 KStG)
36
– Investment subsidies
37
– Other tax-exempt income
37a
Add: Income increase from taxable disjunction under § 12 para. 1 KStG , § 16 para 3a EStG
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