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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
corresponding amounts in conjunction with shares in a REITG stock corporation 9
44j
Subtract: Profits as defined by § 8b para. 3 sent. 8 KStG related to domestic shares
44k
Add / Subtract: Adjusted amount under § 8b para. 8 sent. 4 and 5 KStG
44l
Add: Nondeductible expenses under § 8b para. 10 sent. 1 KStG, in so far as they relate to the use of domestic shares
44m
Add: Notional income as defined by § 8b para. 10 sent. 2 KStG
44n
Line 44n and 44o: Not for controlled companies and – for controlling companies – excl. amounts
taken over by controlled companies.
Subtract: Amounts as on line 44m as long as these are benefits as defined by § 8b para. 1 KStG, for which § 8b para. 4 KStG is not applicable, and/or § 8b para. 2 KStG
44o
Subtract: For the borrowing corporation: 5 % of the amounts as per lines 44c and/or 44f, provided this is income from borrowed shares as defined by § 8b para. 10 KStG
4
45
Subtotal (carryover)
46
For a controlling company or a controlled company
Add: Negative income if taken into account in a foreign country in the context of taxation of the controlling company, the controlled company or another person (§ 14 para. 1 no. 5 KStG), if included in the amount on line 45.
For tax group: Profit transfer/Loss transfer
48
Add: Total of amounts from adjoining | Only controlling | Only controlled | Both controlled company and controlling lines of all Schedules ORG
company
10 col. 1 and line 23 col. 1
|line10col.1|line23col.1| line
49
Subtract: Total of amounts from adjoining
lines of all Schedules ORG | line 10 col. 2 | line 23 col. 2 | line 10 col. 2 and line 23 col. 2
49b
Not for controlled companies; for controlling companies: incl. the relevant amounts of controlled companies
Subtract: After application at § 4h ESTG in conj. with § 8 para. 1, § 8a KStG (interest deduction
ceiling) interest expenses deductible as operating expenses (amount on line 14 of Schedule Zinsschranke
49c
Subtotal
50
For additional short tax year:
The result of the first fiscal year ending in the assessment period corresponding to the amount on line 49c (as per additional attached Form K St 1 A)
51
If unlimited as well as limited tax liability existed during the calendar year:
Add / Subtract: Income received during the limited tax liability (Amount on line 42 of the attached declaration KSt 1 C for the period of the limited tax liability; cf. § 32 para. 2 no. 1 KStG)
54
Total income
54b
Subtract: Contributions under § 9 para. 1 no. 2 KStG to promote tax-privileged purposes
(as per proof)
The deductible contributions are to be determined using the Schedule SP form - also provided they were paid in 2013 - , if at Dec. 31, 2012 a carryforward from large donations exists (if applicable, from large donations to foundations)
The total amount on line 22 of Schedule SP is deductible (cont. on line
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