Page 79 - 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
77c
Funds used for the direct or indirect support or subsidy of political parties.
77d
Corporation tax (50 % of the amount from line 77c)
Remaining loss carryforward (§ 31 para. 1, § 8 para. 1 and 4 KStG,
§10d,§57 para. 4EStG)
KStG
Not in the cases of application under § 8 para. 9
78
Remaining loss carryforward at December 31, 2012
78a
Only for public sector business enterprises
Remaining loss carryforward to be taken over (§ 8 para. 8 KStG)
78b
Losses arising in 1990 on amounts on lines 78 or 78a from the former GDR as defined by § 57 para. 4 EStG
79
Subtract: Loss deduction not to be taken into account under § 8 para. 4 sent. 1 to 3 KStG 2006. If applicable in conj. with § 2 para. 4, § 20 para. 6 sent 4 UmwStG
79a
Subtract: Loss deduction not to be taken into account under § 8c KStG, if applicable in conj. with § 2 para. 4, § 20 para. 6 sent 4 UmwStG (Please explain on separate sheet)
79b
Subtotal
79c
Subtract: In the case of a spin-off: Reduction in the remaining loss carryforward for the transferor corporation (§ 15 para. 3, § 16 UmwStG)
79d
Losses arising in 1990 from the former GDR as defined by § 57 para. 4 EStG, which are included in the amounts on lines 79, 79a and 79c
80
Tax loss 2013:
Total amount of negative income on line 67 (enter without minus sign)
81
Subtract: Loss carryback to income in 2012, max. 1 million €
No loss carryback
82
Result / Add (loss in 2013 that can be carried forward)
84
Subtotal
85
Deduction of the loss carryforward determined at Dec. 31, 2012 in 2013: Total amount of positive income (amount on line 67); for controlled companies: amount on line 27a of Schedule ORG
86
Subtract: Smaller amount from line 84 or 85, max. € 1 million
87
Subtotal
88
Subtract: Amount on line 87 main column, max. 60% of the amount from line 87 preceding column
92
Remaining loss carryforward at December 31, 2013
93
Thereof attributed to losses arising from the five new federal states in 1990
as defined by § 57 para. 4 EStG (Amount on line 78b less total of amounts on lines 79d, 86and 88; at least "0")
1) KStG = Corporation Tax Act as amended by the Act dated December 13, 2006 (BGBI I p. 2878).
2) EStG 2002 = Income Tax Act as amended by the Act dated October 19, 2002 (BGBl. I p. 4210
3) UmwStG 2006 = Reorganization Tax Act as amended by the Act dated December 07, 2006 (BGBI I p. 2782, 2791)
6
Remaining contributions carryforward (§ 9 para. 1 no. 2 sent. 9 and 10
KStG, § 10d para. 4 EStG)
(Do not fill out lines 94 to 101 in the cases of line 54b)
94
Remaining contributions carryforward at Dec. 31, 2012
95
Subtract: In the case of splitting-off or partial transfer: Reduction of the remaining contributions carryfoward for the transferor corporation (§ 12 para. 3 UmwStG in conj. with § 15 para. 1, § 16 UmwStG)
95a
Add: For the acquiring corporation in the year of the asset takeover: contributions carryforward under § 9 para. 1 no. 2 sent. 9 KStG transferred to it under § 12 para. 3 in conj. with § 15 para. 1 UmwStG
96
Add: Contributions (donations and membership fees) paid in calendar
© 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)
www.innovaGmbH.net
e-mail: Info@innovaGmbH.net 6 von 26