Page 76 - Betriebshandbuch ebook Julni2107

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
(unless included in the amount on lines 20 or 21)
39a
Not for controlled companies and – for controlling companies – excluding amounts taken over by controlled companies
Add: Takeover loss not to be taken into account under § 4 para. 7 UmwStG
39b
Subtotal (carryover)
3
39b
Subtotal (carryover)
39c
Add: Income as defined by § 7 UmwStG (unless included in amount on lines 20 or 21) ● 9
39d
Subtract: Takeover profit not to be taken into account under § 12 para. 2 sent. 1 UmwStG (without pro rata amount as defined by § 12 para. 2 sent. 2 UmwStG)
39e
Add: Takeover loss not to be taken into account under § 12 para. 2 sent. 1 UmwStG
40a
Add: "Capital gain on tainted stocks I" as defined by § 22 para. 1 UmwStG in the tax year 2013
41
Foreign source income / Foreign taxes
(carryover from line 33 of Schedule AE)
43
Non-tax-exempt negative income with foreign implications according to DBA / Profit
reductions not to be taken into account for foreign shareholdings as defined by § 2a
para. 1 EStG:
- Add: Amount on line 38 column 7 of Schedule AE
44
- Subtract: Amount on line 38 column 8 of Schedule AE
44a
Domestic circumstances as defined by § 8b KStG (without amounts, for which § 8b para. 7 or 8 KStG are valid)
Lines 44a to 44j : Not for controlled companies and – for controlling companies – excl. amounts taken over by controlled companies.
For shareholdings in several corporations and/or indirect shareholding in corporations via partnerships: Please attach itemized statement on separate sheet.
Domestic income as defined by § 8b para. 1 KStG (including takeover profit as defined by § 7 UmwStG; without amounts as defined by line 44n and – subject to § 19a para. 1 REITG – without distributions from a REIT stock corporation; cf. § 19 para. 3 REITG) ● 5 ● 9
44b
Subtract: Domestic income included on line 44a, for which § 8b para. 4 KStG is applicable
44c
Subtotal
44d
Subtract: Non-deductible expenses
(5 % of the amount on line 44c - § 8b para. 5 KStG)
44e
Difference in amount (carryover amount in the main column with minus sign)
44f
Domestic profits as defined by § 8b para. 2 KStG, if necessary, net of takeover profit under § 12 para. 2 sent. 2 UmwStG and after deduction of 'capital gain from tainted stock' as defined by § 22 para. 1 UmwStG (without amounts as on line 44n,) without profits from the sale of shares in a REIT stock corporation; cf. § 19 para. 3 REITG
44g
Subtract: Non-deductible expenses
(5 % of amount on line 44f - § 8b para. 3 sent. 1 KStG)
44h
Difference in amount (carryover amount in the main column with minus sign)
44i
Add: Profit reductions as defined by § 8b para. 3 sent. 3 to 7 KStG related to domestic shares;
In cases of application of § 19a para. 1 sent 2 REITG including
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