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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
Schedule A 2013
1
Name of corporation | Employer identification number, EIN |
If two fiscal years end in one taxable year, Schedule A is to be filled out for each fiscal year | Black circled number refer to instructions for corporation income tax return
Schedule A 2013| to Corporation Income Tax Return KSt 1 A
Non-Deductible Expenses | After offsetting with refunds | (provided these have influenced the amount on line 20, 20b or 23 of Form KSt 1A
2
Expenses for statutory purposes (§ 10 no. 1 KStG)
3
Corporation tax (after crediting investment income tax remaining corporation tax expenses as per income statement)
4
thereof allocation to corporation tax accruals for the current taxable year
5
Solidarity surcharge
6
Creditable investment income tax on investment income received
7
Non-creditable investment income tax on investment income received
7a
Trade tax return from tax period 2008
8
Other personal taxes (e.g. net worth tax, inheritance tax and gift tax)
9
Non-deductible part of VAT and input tax amounts pursuant to § 10 no. 2 KStG
10
Foreign personal taxes as defined by § 10 no. 2 KStG
11
Tax duties or charges accessory to taxes on lines 3 to 10 | (e.g. penalties for late filing and late payment, coercive payments, interest purs. to §§ 234 to 237 AO, back payment interest purs. to § 233a AO)
12
Half of the supervisory board's fees (incl. the tax deduction carried by the corporation purs. to § 50a para1 EStG and the solidarity surcharge; § 10 no. 4 KStG) – Please also fill out lines 33, 34, 39 ff. or Schedule WA
13
Other non-deductible expenses in particular purs. to § 4 para. 5 sent. 1 no. 1 to 4, 7, 8, 10 and para. 6 to 8 EStG, §§ 4c and 4d EStG, § 160 para. 1 AO, § 10 no. 3 KStG
14
All donations and contributions not deductible as operating expenses
14a
Not for controlled companies and – for controlling companies – including the relevant amounts of controlled companies
Fill out line 14a only if interest expenses amount to at least three million Euros and / or a carryforward of interest or EBITDA was established at the end of the previous fiscal year.
All interest expenses as defined by § 4h para. 3 sent. 2 EStG
15
Total (carryover to line 29 of form KSt I A)
© 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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