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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
57)
56
Except in cases on line 54b:
Deductible contributions for tax-privileged purposes (amount on line 99)
57
Add: Amount on line 33a of Schedule AE
63
Subtotal
63a
Add: Nonclaimable loss in current taxation period under § 8c KStG (if applicable, in conj. with § 2 para. 4, § 20 para. 6 sent. 4 UmwStG) (Please explain on separate sheet)
63b
Subtotal
64
If you are a controlling company:
Add / Subtract: Attributable income of controlled companies (Total of amounts from line 13 of all Schedules ORG)
64a
Subtotal
64b
Add: In case of a spin-off for a transferor corporation: loss from the current taxation period no longer applicable (§ 15 para. 3, § 16 UmwStG)
64c
Subtotal
65
If you are a controlled company:
Add: Compensatory payments to be paid by controlling company (§ 16 sent. 2 KStG)
(Amount on line 26 of Schedule ORG)
66
If you are a controlled company:
Income attributed to the controlling company
(Amount on line 28 of Schedule ORG – enter with minus sign)
67
Total income amount
68
Only for corporations defined under § 8 para. 7 sent. 1 no. 2 sent. 2 KStG and for corporations and public sector business enterprises that are controlling companies of such corporations; not for controlled companies:
Add: Total of total amounts of negative income from the individual sectors as defined by § 8 para. 9 sent. 1 no. 1 to 3 KStG (Amount on line 13 column 2 of Schedule ÖHK)
69
Applicable total amount of incomes in the cases under § 8 para. 9 KStG
Subtract: Loss deduction
70
–Loss carryforward ( not in cases on line 70a) (Total of amounts on lines 86 and 88)
70a
- Loss carryforward (in the cases under § 8 para. 9 KStG) (Amount on line 27 column 2 of Schedule ÖHK)
71
- Loss carryback from 2014 to 2013 (not in cases on line 71a)
71a
- Loss carryback from 2014 to 2013 (in the cases under § 8 para. 9 KStG)
73
Income
74
Subtract: Exemption under § 24 or § 25 KStG
75
Taxable income
5
75a
Apportionment of taxable income according to tax rates
In the amount on line 75 the following are subject to a corporation tax rate of
|15 % (§ 23 para. 1 KStG) | Portions of income | Corporation tax (rounded down to the nearest Euro)
76
%
77a
Only for applications under § 34 para. 16 KStG:
Increase in corporation tax under § 38 KStG, if applicable, in conj. with §§ 9, 16 UmwStG, § 10 UmwStG 2006 2), § 40 KStG 2006 (amount on lines 9, 23 and 36 of Form KSt 1 F - 38)
77b
Only for professional associations
Income
© Innova Steuerberatungsgesellschaft mbH Mönchengladbach - Düsseldorf Telefon MG: 02161 551381 Telefon Düsseldorf: 0211 5285692 Fax: 02161 551385 F/2.1 Stand 07.2014 Übersetzungshilfe KSt-Erklärung 2013 (Englisch)
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