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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
42
Income as defined by § 3 no. 40 EStG including a share of a take-over profit as defined by § 4 para. 7 UmwStG and income as defined by § 7 UmwStG
(as per separate statement)
43
Business assets decreases, operating expenses, disposal costs and other amounts as defined by § 3c para. 2 sent. 1 2nd clause EStG, which have an economic link to the business assets increases based on § 3 no. 40 EStG (e.g. book value at sale, as per separate statement)
44a
Share of a take-over loss as defined by § 4 para. 6 UmwStG
44b
Lines 44b to 44e: including the values of own controlled company Interest expenses for current fiscal year as defined by § 4h para. 3 sent. 2 EStG
44c
Interest income for current fiscal year purs. to § 4h para. 3 sent. 3 and 4 EStG
44d
Deducted amounts (depreciation) purs. to § 6 para. 2 sent. 1, § 6 para. 2a sent 2 and § 7 EStG
44e
Remuneration of borrowed capital to shareholders with substantial shareholdings, persons closely related to them and third parties with right of recourse (§ 8a para. 2, 3 KStG)
45
For determination of offsettable EBITDA of the controlling company:
- Total taxable income of all upstream controlled companies (in particular, in cases of payment of compensatory payments to outside shareholders)
46
- Total deductions of contributions of all upstream controlled companies taken into account as defined by § 9 para. 1 no. 2 KStG
47
For determination of the exemption with progression for controlling companies:
Total of the gross income, tax-exempt according to the DTT, of all upstream controlled companies
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