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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 WA 2013
1
Name of corporation | Employer identification number
If two fiscal years end in one taxable year, Schedule WA is to be filled out for each fiscal year | Black circled numbers refer to the instructions for the corporation income tax return | Lines 5 to 7 including corresponding amounts of the controlled companies
Schedule WA 2013 | to Corporation Income Tax Return KSt 1 A | to Corporation Income Tax Return KSt 1 B | to Corporation Income Tax Return KSt 1 C
Other Information
5
Creditable Amounts / Tax Deduction
(as per management tax office proof or as per attached original tax statements)
Investment income tax
6
Solidarity surcharge on investment income tax
A solidarity surcharge on creditable tax deduction amounts pursuant to § 50a EStG (cf. line 7) must also be entered here
7
Tax deduction amount pursuant to § 50a para. 1 no. 1, 2 and 4 EStG (provided creditable) as well as § 50a para. 7 EStG
(fill out only for beneficial owners with limited tax liability, if during the calendar year unlimited as well as limited tax liability existed: tax deduction amount withheld for the period of the limited tax liability
(Enter without solidarity surcharge. Please enter solidarity surcharge on line 6)
13
Profit distribution / Payments
I. Profit distributions in the fiscal year based on resolution on profit distributions corresponding to corporation law regulations | | Resolution on profit distributions from | Outflow from the corporation on
15a
II. Overpayments which originated in the pre-fiscal unity period (§ 14 para. 3 KStG; amount on line 29 of Schedule ORG)
16
III. Other profit distributions and other payments (without liquidating dividends and repayment of nominal capital as well as without payments as defined by § 20 para. 1 no. 9 and no. 10 subpara. a EStG - for controlled companies: including paid compensatory payments and hidden profit distributions to outside shareholders)
17
IV. Liquidating dividends
Installment payments, provided these can be considered as repayment of nominal capital
17a
Installment payments, provided these cannot be considered as repayment of nominal capital
18
Final distribution, provided this can be considered as repayment of nominal capital
19
Final distribution, provided this cannot be considered as repayment of nominal capital
20
Only for tax-exempt corporations and only in cases of application under § 34 para. 16 KStG
V. Distributions to tax-exempt shareholders and to public law entities, provided the payments do not accrue to shares held in a business with planned economic activities or held by a business enterprise of a public corporation not exempt from corporation tax (§ 38 para. 3 in conj. with § 34 para. 16 KStG)
included on lines 13, 16 and 17a are
20a
included on line 9 of Form KSt 1F - 27/28 are
20b
Information issued on tax statements
The following amounts were certified for profit distributions and payments in the fiscal year:
Payments included in the amounts on lines 13 to 16 and 17a as well as payments reducing the contribution account on line 18a of Form KSt 1 F and on line 3a of Form KSt 1 F - 27/28
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