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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
of the controlling company to outside shareholders of the controlled company without being burdened by accrued corporation tax – Amount on line 7)
13
Remaining income of the controlled company to be attributed to the controlling company
(Carryover to line 64 of Form KSt 1 A)
Values of the controlled company important for the taxation of the controlling
Company
19
Total income of controlled company (amount on line 54 of Form KSt 1 A of the
controlled company)
2
20
If you are a controlled company:
Profit transfer – Loss transfer
(provided taken into account in determining the net income/net loss for the year or
unappropriated retained earnings)
Profit to be paid by controlled company to controlling company
20a
For taxation of tonnage (§ 5a EStG):
Subtract / Add: Profit/loss from operating trading vessels in international trade on line 20
20b
Difference (amount in column 1)
21
Amount to be paid by controlling company to controlled company to offset a net loss otherwise arising for the year
21a
For taxation of tonnage (§ 5a EStG):
Subtract / Add: Profit/loss from operating trading vessels in international trade on line 21
21b
Difference (amount in column 2)
22
Compensatory payments and hidden profit distributions to outside shareholders paid by the controlled company (§ 4 para. 5 sent. 1 no. 9 EstG)
22a
Hidden profit distributions to controlling company (R 61 para. 4 sent. 1 KStR)
23
Total of add-backs in column 1 (carryover to line 48 of Form KSt 1 A) or deduction in column 2 (carryover to line 49 of Form KSt 1 A)
24
Income allocation
Income of the controlled company before allocation (amount on line 64c of Form KSt 1 A)
25
Subtract: 4/3 of own compensatory payments and hidden profit distributions of the
controlled company to their outside shareholders (§16 sent. 1 KStG)
26
Compensatory payments of the controlling company to outside shareholders of the controlled company (§ 16 sent. 2 KStG) (carryover to line 65 of Form KSt 1 A)
27
Subtract: 3/17 of the amount from line 26 (§ 16 sent. 2 KStG)
27a
Subtract: Income from a transfer gain to be taxed by the controlled company itself purs. to § 11 UmwStG (assessed under general rules, e.g. taking into account § 8b para. 2 KStG).
28
Income to be allocated to controlling company
(carryover to line 66 of Form KSt 1A)
28a
Off-balance sheet profit/income adjustments as defined by line 17b of the Form KSt 1 F – 27/28 taken into account in determining the amount on line 27a (in particular nondeductible taxes)
29
Overpayments as a secondary effect of accounting events in preliminary agreement period (§ 14 para. 3 KStG)
30
Underpayments as a secondary effect of accounting events in preliminary
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