Page 89 - Betriebshandbuch ebook Julni2107

inno:va Steuerberatungsgesellschaft mbH Corporation Income Tax Return 2013 for Germany
F/2.1 translation help information
Betriebliche Steuern
Page
Line
KSt 1 F 2013
1
Tax Office | Employer identification number, EIN | 2013 | - Incoming mail stamp –
STATEMENT toseparateassessment
1. of contribution account for tax purposes (§ 27 para. 2 sent. 1 KStG)
2. of nominal capital arising through conversion of reserves (§ 28 para. 1 sent. 3 KStG)
3. of projected total amount as defined by § 37 para. 2 sent. 4 KStG from the partial amount as defined by § 30 para. 2 no. 2 KStG 1999 1) – EK 02 (§38 para. 1 sent. and 2 KStG)
(only in cases of application purs. to §34 para. 16 KStG)
at ____ 2013
General information
1
Name of taxpayer
3
Address (street and number) | Postal code | P.O. Box
4
Postal code | City | Telephone number
The detailed developments (Forms KSt 1 F - 27 / 28, KSt 1 F - 37 or KSt 1 F - 38) are to be used:
1. in cases of reorganization,
2. for liquidation,
3. if a separate tax statement exists,
4. for changes in nominal capital outside reorganizations,
5. for controlled companies,
6. in cases similar to reorganizations for business enterprises of a public corporation with a separate legal personality.
The development of the projected total amount as defined by § 36 para. 7 KStG – Form KSt 1 F – 38 is to be used in
the cases in which an application purs. to § 34 para. 16 KStG was made.
Business enterprises of a public corporation without a separate legal personality and planned economic activities of
corporations, associations of persons or estates exempt from corporation tax use the Form KSt 1 Fa.
Amounts to be assessed
5
Contribution account for tax purposes (amount on line 36 column 3 of this Form or amount on line 56 column 3 of Form KSt 1 F - 27 /28)
6
Nominal capital arising through conversion of reserves
(amount on line 56 column 4 of Form KSt 1 F - 27 / 28)
8
Only in the cases in which an application purs. to § 34 para. 16 KStG was made:
Adjusted total as defined by § 36 para. 7 KStG from the partial amount as defined by § 30 para. 2 no. 2 KStG 1999 - EK 02 (total of amounts on lines 13b and 14 of Form KSt 1 F - 38)
9a
For beginning of unlimited tax liability on __________________
The existing balance of the contributions not paid into nominal capital at the date of the beginning of unlimited tax liability, cf. § 27 para. 2 sent. 3 KStG (Please explain on a separate sheet!)
9b
The existing balance of the separate tax statement at the date of the beginning of unlimited tax liability, cf. § 27 para. 2 sent. 3 KStG (Please explain on a separate sheet!)
9c
The following schedules are attached: KSt 1 F - 27 / 28 | KSt 1 F – 38 | KSt 1 F – 2 WJ
Signature
Preparer of this return (name, address, tel. no.)
The Statement to separate assessment must be personally signed by the legal representative of the taxpayer.
2
Employer identification number, EIN
© Innova Steuerberatungsgesellschaft mbH Mönchengladbach - Düsseldorf Telefon MG: 02161 551381 Telefon Düsseldorf: 0211 5285692 Fax: 02161 551385 F/2.1 Stand 07.2014 Übersetzungshilfe KSt-Erklärung 2013 (Englisch)
www.innovaGmbH.net
e-mail: Info@innovaGmbH.net 16 von 26