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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 ORG 2013
1
Name of corporation | Employer identification number, EIN
Schedule ORG | for Corporation Income Tax Return KSt 1 A, KSt 1 B and KSt 1 C | Black circled number refer to instructions for corporation income tax return
2013 | If two fiscal years end in one taxable year | Schedule A is to be filled out for each fiscal year
Add-Backs/Deductions in Tax Group Cases
General Information
The taxpayer is
1
Controlling company of ___ Controlled company/companies
2
Controlled company | Name of controlling company | Number and Street/Postal Code /Place
3
EIN of controlling company | Tax office of controlling company
4
If you are a controlling company
: Please fill out a separate Schedule Name of controlled company | Tax office and EIN
ORG for every controlled company!
5
Profit transfer – Loss transfer
(if taken into account in determining the net income / net loss or unappropriated retained earnings / balance sheet deficit)
Profit to be paid by controlled company to controlling company
6
Amount to be paid by controlling company to controlled company to offset a net loss otherwise arising for the year
7
Compensatory payments by controlling company to outside shareholders of controlled company (§ 4 para. 5 sent. 1 no. 9 EStG)
8
Neutralization of expenses taken into account in determining profit from the release of active or the formation of passive balancing items as defined by § 14 para. 4 KStG
9
Neutralization of income taken into account in determining profit from the formation of active or the release of passive balancing items as defined by § 14 para. 4 KStG
9a
Over- and underpayments as a secondary effect of accounting events in preliminary agreement period (§ 14 para. 3 KStG)
9b
Underpayments as defined on line 9a
9c
Overpayments as defined on line 9a
9d
Hidden profit distributions received from the controlled company
10
Total of add-backs in column 1 (carryover to line 48 of Form KSt 1 A) Total of deductions in column 2 (carryover to line 49 of Form KSt 1 A)
11
Income attribution
Income of the controlled company to be attributed to the controlling company purs. to § 14 KStG
(amount on line 28 of Schedule ORG of the controlled company)
11a
Only fill out if not simultaneously a controlled company:
Subtract / Add: Tax-exempt income to be deducted from the income of the controlling company or profits / profit reductions as defined by § 8b para. 1 to 6, para. 10 sent. 2 KStG (if applicable, taking into account § 20 para. 1 subpara. b DTA-France (net income) including take-over profits purs. to § 4 para. 7 UmwStG, of the income as defined by § 7 UmwStG and of take-over profits purs. to § 12 para. 2 sent 2 UmwStG (after taking into account § 8b para. 3 sent. 1 and para. 5 KStG) and transfer loss as defined by § 4 para. 6 UmwStG as well as profit distributions and profits as defined by § 3 no. 41 EStG (after taking into account § 8b para. 3 sent. 1 and para. 5 KStG)
of the controlled companies, provided these are contained in the amount on line 11 purs. to § 15 sent. 1 no. 2 and sent. 2 KStG
- Please attach itemized statement on separate sheet!-
12
Subtract: Income of the controlling company to be attributed to the controlled company purs. to § 16 sent. 2 KStG (compensatory payments
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