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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
agreement period (§ 14 para. 3 KStG)
32
Values that are important for the taxation of the controlling company
- including values of all upstream controlled companies –
Amounts of the controlled company to be taken into account in determining the income of the controlling company purs. To § 15 sent. 1 no. 2 and sent. 2 KStG (excluding amounts for which § 8b para. 7 KStG is valid)
Domestic income as defined by § 8b para. 1 KStG including income as defined by § 7 UmwStG; excluding income as defined on line 41b and – subject to § 19a para. 1 REITG – excluding distributions of a REIT stock corporation; cf. § 19 para. 3 REITG) ●5
33
Domestic income included on line 32, for which § 8b para. 4 KStG is valid.
35
Tax-exempt foreign income as defined by § 8b para. 1 KStG (excluding amounts as defined in line 41c) and – subject to § 19a para. 1 REITG – excluding distributions of another REIT stock corporation; cf. § 19 para. 3 REITG in conj. with § 19 para. 5 REITG) – excluding amount on line 36 – including profit distributions as defined by § 3 no. 41 EStG
36
Income as defined by Art. 20 para. 1 subpara. b DTA-France in conj. with § 8b para. 1 KStG (net income):
Please attach determination on separate sheet (without amount as defined by line 41c)
37
Domestic profits as defined by § 8b para. 2 KStG, if applicable, net of take-over profits purs. to § 12 para. 2 sent 2 UmwStG and including transfer profits as defined by § 4 para. 7 UmwStG (without amount as defined on line 41b; excluding profits from the sale of shares in a REIT stock corporation – cf. § 19 para. 3 REITG)
37a
Foreign profits as defined by § 8b para. 2 KStG (if applicable, in conj. with § 15 para. 1 a EStG; without amount as defined on line 41c; excluding profits from the sale of shares in another REIT stock corporation – cf. § 19 para. 5 REITG) – including profits as defined by § 3 no. 41 EStG
38
Profit reductions as defined by § 8b para. 3 sents. 3 to 7 KStG related to domestic stocks; in cases of application of § 19a para. 1 sent. 2 REITG including corresponding amounts in conjunction with shares in a REIT stock corporation
3
40
Profit reductions as defined by § 8b para. 3 sents. 3 to 7 KStG related to foreign stocks; in cases of application of § 19a para. 1 sent. 2 REITG including corresponding amounts in conjunction with shares in another REIT corporation
41
Profit as defined by § 8b para. 3 sent. 8 KStG related to domestic stocks
41a
Profit as defined by § 8b para. 3 sent. 8 KStG related to foreign stocks
41b
Notional domestic income and / or income as defined by § 8b para. 10 sent. 2 KStG, provided income as defined by § 8b para. 1 KStG, for which § 8b para. 4 KStG is not applicable, and /or § 8b para. 2 KStG
41c
Notional foreign income and / or income as defined by § 8b para. 10 sent. 2 KStG, provided income as defined by § 8b para. 1 KStG, for which § 8b para. 4 KStG is not applicable, and /or § 8b para 2 KStG; provided these amounts fall within the scope of art. 20 para. 1 subpara. b DTA- France, only net income should be entered here
41d
For the borrowing corporation: 5 % of the domestic amounts as defined on lines 32 (decreased by the amounts as defined on line 33) and/or 37, provided this is income from borrowed stocks as defined by § 8b para. 10 KStG
41e
For the borrowing corporation: 5 % of the foreign amounts as defined on lines 35 and/or 37a, provided this is income from borrowed stocks as defined by § 8b para. 10 KStG
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